Case Law Details
Styline Exports Vs Assistant Commissioner (ST)(FAC) (MADRAS High Court)
The case of Styline Exports Vs Assistant Commissioner (ST)(FAC) at the Madras High Court revolves around the issuance of assessment orders under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act). The petitioner, Styline Exports, challenged these orders on the grounds that they were issued without prior notice, rendering them unsustainable. The High Court’s decision underscores the importance of procedural fairness and adherence to statutory requirements in tax assessments.
In these writ petitions, Styline Exports contested the rectification orders dated 06.02.2023, which were issued without providing notice to the petitioner. The initial assessment orders were dated 27.12.2018, and the petitioner had filed rectification applications on 15.03.2022. However, the Assistant Commissioner (ST)(FAC) proceeded to issue orders without notifying Styline Exports, which led to the filing of the writ petitions.
The counsel for Styline Exports argued that the rectification orders were issued in violation of the principles of natural justice as no notice was served to the petitioner before the issuance of these orders. This lack of notification deprived the petitioner of an opportunity to present their case, making the orders procedurally flawed.
C.Harsha Raj, the learned Additional Government Pleader, accepted notice on behalf of the respondent but did not provide substantial justification for the lack of notice to the petitioner.
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