Rectification petition filed after 5 years from date of assessment order is unwarranted

Poovai Amman Agencies Vs State Tax Officer (Madras High Court)

Madras High Court held that rectification petition filed after 5 years under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006 from the date of assessment order is unwarranted in law. Writ petition dismissed accordingly.

Facts- This writ petition has been filed challenging the Auction Notice dated 07.02.2023, issued by the first respondent pursuant to the rejection of the Rectification Petitions filed by the petitioner under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006.

Conclusion- Section 84 makes it clear that only in cases where there is a revision of assessment made by the authority while deciding a petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, there is a requirement for granting personal hearing to the petitioner, the petitioner cannot now contend that the first respondent will have to grant personal hearing to the petitioner also for the assessment years 2007-08 to 2011-12. There is an inordinate delay on the part of the petitioner to file the Rectification Petitions under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006.

Admittedly, only after a lapse of almost five years from the date of the assessment orders, the petitioner has filed the Rectification Petitions in the year 2018 even without filing a Statutory Appeal as against the assessment orders dated 28.01.2013 and 15.10.2013 pertaining to the relevant assessment years 2007-08 to 2011-12.

Please become a Premium member. If you are already a Premium member, login here to access the full content.