2016 (2) TMI 1241 - HC - VAT and Sales Tax

Completion of assessment proceedings - It is the case of the petitioner that they sought extension of time for filing objections along with Form WW - HELD THAT - Matters remanded back to the respondent to decide the matters afresh - The petitioner is permitted to produce Form WW along with a copy of this order to the respondent within a period of two weeks from the date of receipt of a copy of this order and on receipt of the same the respondent is directed to consider the same and pass orders on merits and in accordance with law after giving due opportunity to the petitioner - petition allowed by way of remand.

Summary

Issues:
Petitioner seeks writ of Certiorarified Mandamus for assessment years 2012-13 and 2013-14 due to respondent's actions without Form "WW".

Analysis:
The petitioner filed writ petitions to challenge the respondent's orders regarding assessment years 2012-13 and 2013-14, citing the absence of Form "WW" as a crucial factor. The petitioner argued that the non-filing of Form "WW" under Section 63-A of the Tamil Nadu Value Added Tax Act, 2006, should not automatically lead to rejection of returns or be considered as an escapement of turnover. The petitioner sought to quash the impugned orders and direct the respondent to conduct assessment proceedings in compliance with the law.

In a similar case, the court had previously set aside impugned orders and remanded the matter back to the respondent for fresh orders. The petitioner's counsel referred to this precedent to support their argument. On the other hand, the respondent's counsel contended that the issues raised in the current writ petitions were addressed in a previous decision of the court.

Considering the arguments presented by both sides and in line with the previous decision in the referenced case, the judge set aside the impugned orders dated 29.8.2015 and directed the matters to be reconsidered by the respondent. The petitioner was given two weeks to submit Form "WW" along with a copy of the court's order to the respondent. Upon receiving the necessary documents, the respondent was instructed to review the case, provide a fair opportunity to the petitioner, and make decisions based on merits and in accordance with the law.

Consequently, the writ petitions were disposed of with no costs imposed, and the connected miscellaneous petitions were closed. The judgment emphasized the importance of following legal procedures and providing opportunities for parties to present their case effectively.