High Court quashed VAT revision orders passed in default as they violated principles of natural justice. Court remanded case for fresh orders conditioned on depositing 10% of disputed tax within 30 days.
Writ petitions allowed; impugned orders quashed and remanded with direction to deposit 10% of disputed tax within 30 days.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 04.02.2022
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.Nos.852 & 854 of 2022 and W.M.P.Nos.933 & 934 of 2022
(Through Video Conferencing)
M/s.R.K.M.Electricals, Rep. by its Proprietor, K.Manivannan, No.59/84, Othavadai Street, Kodambakkam, Chennai – 600 024.
... Petitioner in both W.Ps.
Vs.
The Assistant Commissioner (ST), MMDA Colony Assessment Circle, Palaniappa Maaligai, No.10, 1st Floor, Greams Raod, Chennai – 600 006. ... Respondent in both W.Ps.
Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the respondent in TIN 33761481397/2013-14 & TIN 33761481397/2014-15 both dated 29.10.2021 and quash the same as illegal, arbitrary, without jurisdiction and against the principles of natural justice.
For Petitioner : Mr.K.Soundararajan in both W.Ps.
For Respondents : Mr.Richardson Wilson in both W.Ps. Additional Government Pleader
C O M M O N O R D E R
The petitioner has challenged the impugned orders both dated 29.10.2021 in these Writ Petitions on the ground that the impugned orders have been passed without following principles of natural justice.
2013-2014 & 2014-2015, and an VAT Audit was conducted on 17.08.2020, and Show Cause Notices dated 15.09.2017 were issued under Section 22(3) of the Tamil Nadu Value Added Tax Act, 2006 proposing the tax on the differential turnover. It is submitted that after the petitioner filed their objection on 26.09.2017, Revision Orders were passed on 26.03.2018, later Revision Notices dated 05.08.2020 and 15.09.2021 were issued.
cover the cases. Considering the fact that the petitioner has not filed proper replies to the notices which has culminated in the impugned orders, I am inclined to quash the impugned orders and remit the cases back to the respondent to pass fresh orders subject to the petitioner paying 10% of the disputed tax within a period of thirty (30) days from the date of receipt of a copy of this order.
Sd/Assistant Registrar(CS-IX)
//True copy//
Sub Assistant Registrar
jen
To
The Assistant Commissioner (ST), MMDA Colony Assessment Circle, Palaniappa Maaligai, No.10, 1st Floor, Greams Raod, Chennai – 600 006.
+2ccs to Mr.K.Soundararajan, Advocate SR.No.7506, 7504 +1cc to Special Government Pleader(Tax) SR.No.7807
W.P.Nos.852 & 854 of 2022 and W.M.P.Nos.933 & 934 of 2022
MT(CO) GMY(15/03/2022)
2 issues framed by the court
Whether impugned orders passed without opportunity of being heard are in violation of principles of natural justice?
Whether petitioner is liable for disputed tax with 10% deposit before quashing and remanding?
3 provisions across 2 enactments
M/s.R.K.M.Electricals, Rep. by its Proprietor, K.Manivannan
The Assistant Commissioner (ST), MMDA Colony Assessment Circle
C.SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
