Case Law Details
Balaji Machine Works Pvt Ltd Vs Assistant Commissioner (CT) (Madras High Court)
Conclusion: Assessee had submitted the ‘C’ and ‘F’ Declaration Forms with the respondent after passing of the impugned assessment orders, assessee was directed to file a fresh application under Section 84 of the TNVAT Act, 2006, seeking for rectification of the impugned assessment orders, enclosing the ‘C’ and ‘F’ Declaration Forms and all other required documents, within a period of one week from the date of receipt of order.
Held: Assessee-company challenged the assessment orders on the ground of Violation of Principles of Natural Justice. Assessee alleged that the ‘C’ and ‘F’ Declaration Forms enclosed were acknowledged only by the Assistant of the respondent. In the instant case, subsequent to the passing of the impugned assessment orders, assessee claimed to have submitted the ‘C’ and ‘F’ Declaration Forms with the respondent along with its communication. The said communication was also acknowledged by the Deputy State Tax Officer. However, Government Advocate appearing for the respondent would submit that he had to get instructions with regard to the same. This Court having noticed from the communication that the said acknowledgment had been duly acknowledged by the Deputy State Tax Officer was of the considered view that the said communication was duly received by the respondent. However, to avoid any doubt, assessee would have to re-submit ‘C’ and ‘F’ Declaration Forms once again with the respondent. This Court was in agreement with the view taken by the Single Judge of Court in M/s.Arvind Remedies Ltd., Vs. The Assistant Commissioner (CT), Vepery Assessment Circle, Chennai – 600 006 case referred to supra. However, assessee would have to re-submit the ‘C’ and ‘F’ Declaration Forms with the respondent once again, within a time frame to be fixed by this Court and appear for personal hearing on the fixed date. In so far as the impugned assessment orders were concerned, since there was no violation of principles of natural justice till the date of the assessment orders, this Court was not interfering with the impugned assessment orders. However, assessee had submitted the ‘C’ and ‘F’ Declaration Forms with the respondent on 20.01.2023, after passing of the impugned assessment orders, assessee was directed to file a fresh application under Section 84 of the TNVAT Act, 2006, seeking for rectification of the impugned assessment orders, enclosing the ‘C’ and ‘F’ Declaration Forms and all other required documents, within a period of one week from the date of receipt of a copy of this order. On receipt of the said application, the respondent should afford a personal hearing to the assessee.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
These Writ Petitions have been filed challenging the impugned assessment orders all dated 15.12.2022 passed under the Central Sales Tax Act, 1956 (Hereinafter after to as CST Act) in respect of the assessment years 2008-09, 2010-11 and 2012-13 and under the Tamil Nadu Value Added Tax, Act 2006 (Hereinafter referred to as TNVAT Act, 2006) in respect of the assessment year 2008-09, on the ground of violation of principles of natural justice.
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