The High Court set aside an assessment order under the Tamil Nadu Value Added Tax Act for violating natural justice due to a non-considered reply. It directed a hearing de novo to pass a fresh order within four weeks.
Impugned order set aside; petitioner to appear for fresh hearing; fresh assessment order to be passed within four weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.01.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.16601 of 2020 and WMP.No.20593 of 2020
B.S.P.Refineries, Represented by its Partner, B.P.Udayakumar, 292-294, Suramangalam Main Road, Leigh Bazaar, Salem-636 009. …Petitioner Vs
The Assistant Commissioner (ST), Arisipalayam Assessment Circle, Salem.
…Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari to call for the records on the files of the respondent in TIN: 33722620296/2011-12 dated 20.03.2020 and quash the same as being without jurisdiction and authority of law and contrary to the principles of Natural Justice.
For Petitioner : Mr.R.Senniappan
For Respondent : Mr.ANR.Jaya Prathap Government Advocate
********* O R D E R
Order of assessment dated 20.03.2020 passed in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') for the period 2011-12 is under challenge. The main ground agitated is the violation of principles of natural justice.
//True Copy//
vs/ska Sub Assistant Registrar
To
The Assistant Commissioner (ST), Arisipalayam Assessment Circle, Salem.
+1cc to the Government Pleader, S.R.No.130
W.P. No.16601 of 2020
and WMP.No.20593 of 2020
um(CO)
rv(01/02/2021)
2 issues framed by the court
Whether the impugned assessment order violated the principles of natural justice by failing to consider a valid reply filed by the petitioner.
Whether the Assessing Officer had jurisdiction and authority to pass the order.
B.S.P. Refineries
The Assistant Commissioner (ST)
DR. JUSTICE ANITA SUMANTH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
