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2016 (12) TMI 259 - MADRAS HIGH COURTValidity of assessment order - TNVAT Act, 2006 - objections given to the pre-revision notice, not considered - Held that: - This Court has time and again pointed out that it is high time that the Commercial Taxes Department shall dispense with the procedure of giving acknowledgment in 'Letter Delivery Book' as there is always room for complaints and grievances. It is not known as to why the Commercial Taxes Department, which is insisting upon filing 'E-Returns' by the dealers, is adopting a procedure of giving acknowledgment in 'Letter Delivery Book', which is an archaic and an old practice and it is high time, the Department shall abandon the same and give proper electronically generated acknowledgment. The petitioner was issued with notice dated 18.5.2016 and in the affidavit filed in support of the Writ Petition, in paragraph No.8, it is submitted that the petitioner's representatives appeared before the respondent and represented that they have submitted their reply to the earlier notices and the respondent stated that he would revert after reviewing the entire set of documents. However, the respondent passed the impugned order on the ground that the petitioner has not submitted any objections - this Court is inclined to believe the stand taken by the petitioner that the reply dated 20.02.2015 was received by the respondent on 26.2.2015 in terms of the endorsement made in the 'Letter Delivery Book' and therefore holds that the impugned order is in violation of principles of natural justice. Therefore, the impugned order has to be held to be illegal - the petitioner is directed to treat the impugned proceedings as a show cause notice and submit further objections within a period of fifteen days from the date of receipt of a copy of this order - petition disposed off - matter on remand.
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