2014 (11) TMI 1061 - HC - VAT and Sales Tax

Prevention from filing returns electronically - Petitioner applied for Certificate of registration on 19.02.2014 but Taxpayer Identification Number was issued in the first week of April 2014 i.e. during the subsequent financial year 2014-2015 so the petitioner was not permitted to file returns electronically as required by the Department. Also the password permitting to file returns electronically was issued only on 30.06.2014 and manual returns were not accepted by the Department. Held that - the challenge to the provisions of Section 19(11) of TNVAT Act was rejected by the Honourable Dvision Bench of this Court and the matter is now pending before the Honourable Apex Court. Further the petitioner having raised certain factual contentions which has prevented them from filing returns electronically the respondent should consider the facts placed by the petitioner under Section 84 of TNVAT Act. - Matter remanded back

Summary

Issues:
Challenge to order of assessment for the Assessment Year 2013-2014 due to delay in issuance of Taxpayer Identification Number affecting electronic filing of returns.

Analysis:
The petitioner, a registered dealer under the Tamil Nadu Value Added Tax Act 2006, challenged the assessment order for the year 2013-2014. The petitioner argued that the Taxpayer Identification Number was issued late, in the subsequent financial year, which hindered electronic filing of returns as mandated by the Department. The petitioner applied for registration on 19.02.2014, but the Taxpayer Identification Number was issued in April 2014, and the password for electronic filing was given on 30.06.2014. Manual returns were not accepted, leading the petitioner to seek reconsideration under Section 84 of TNVAT Act on 29.10.2014.

The court noted that the challenge to Section 19(11) of TNVAT Act was dismissed by the Division Bench and is pending before the Apex Court. Considering the factual contentions preventing electronic filing raised by the petitioner, the court directed the respondent to review the petitioner's application under Section 84 of TNVAT Act dated 29.10.2014. The court remanded the matter to the respondent without setting aside the previous proceedings, instructing a reconsideration based on merits and law, with a personal hearing opportunity for the petitioner.

As per the court's order, the petitioner must provide a copy of the application dated 29.10.2014 and the court's order to the respondent. The respondent is required to issue a notice to the petitioner, followed by passing orders within three weeks from receiving the order copy. During this period, no coercive actions should be taken by the respondent. The writ petition was disposed of without costs, and the related miscellaneous petition was closed as well.