Case Law Details
K.Subramani Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that as per provisions of section 84 of the Tamil Nadu Value Added Tax Act, 2006, when there is no enhancement of assessment or penalty, there is no necessity for the respondent to adhere to the principles of natural justice.
Facts- These writ petitions have been filed challenging the orders both dated 21.12.2022 passed under section 84 of the Tamil Nadu Value Added Tax Act, 2006 rejecting the petitioner’s application in respect of the assessment years 2012-13 & 2013-14.
The petitioner had sought for rectification of the assessment orders both dated 12.12.2022 in respect of the assessment years 2012-13 and 2013- 14 which has been rejected under the impugned orders. The petitioner has challenged the impugned orders on the ground of violation of principles of natural justice as according to him, the reply send by him has not been considered by the respondent in the impugned orders.
Conclusion- This court in the case of Sri Ragava Medical and General Stores deals with rectification application had held that as per the provisions of Section 84 of the Act, only in cases of enhancement of Assessment or Penalty, the respondents will have to afford an opportunity of hearing to the petitioner. Since the respondents have confirmed the Assessment made in the year 2016 for the Assessment Year 2013-14 in the impugned order, the question of granting an opportunity of hearing to the petitioner will not arise.
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