Research › Search › Judgment

Madras High Court · body

2017 DIGILAW 3305 (MAD)

Tvl. The Zigma Technologies India Pvt. Ltd. v. Assistant Commissioner (CT)(FAC)

2017-10-10

T.S.SIVAGNANAM

body2017
ORDER : Heard Mr. R. Senniappan, learned counsel for the petitioner and Mr. K. Venkatesh, learned Government Advocate is accepting notice for the respondent. With the consent on either side, these writ petitions are taken up for disposal. 2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has challenged the assessment orders for the years 2014-2015 and 2015-2016. The main ground on which the impugned orders have been challenged is on the ground that it violates the principles of natural justice. On receipt of pre-revision notices dated 07.04.2017, the petitioner submitted a letter dated 12.06.2017 to the Assessing Officer requesting for adjournment. However, without taking into consideration the said representation, the impugned assessment orders have been passed stating that the petitioner has not filed objection to the pre-revision notices. 3. The learned Government Advocate appearing for the respondent, on instruction, submits that the Assessing Officer has received a letter dated 12.06.2017, but on account of transfer, the assessments have been completed. Since the impugned assessment orders have been passed based on mismatch, as culled out from the official website and on the alleged ground that the petitioner has effected purchases from registration certificate cancelled dealers, this is a case where the respondent should have furnished all details and given the assessee, adequate opportunity to file their objections. Thus, this Court is satisfied that the impugned assessment orders are in violation of principles of natural justice. 4. In the result, the Writ Petitions are allowed. The impugned orders are set aside and the matter is remanded to the respondent for fresh consideration. The respondent is directed to furnish all the relevant details based on which revision of assessment is proposed within a period of 15 days from the date of receipt of copy of this order. On receipt of those details, the petitioner is directed to submit their objections within a period of 15 days thereafter. On receipt of the objections, the respondent shall fix a specific date for personal hearing who were the petitioner or their authorised representative and redo the assessment in accordance with law. No costs. Consequently, connected miscellaneous petitions are closed.