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2021 (9) TMI 152 - HC - VAT and Sales TaxMaintainability of petition - petition dismissed solely on the ground that the assessee should avail the alternate remedy provided under the provisions of the Tamil Nadu Value Added Tax Act, 2006 - ex-patre order - opportunity of hearing provided or not - HELD THAT:- The assessment orders as well as the order dated 19.9.2018 rejecting the said representation 28.11.2017 by treating the same as a petition under Section 84 of the Act were the subject matter of challenge in the said writ petitions and at the time of entertaining the said writ petitions, an order of interim stay was granted. The respondent filed a counter affidavit touching upon the merits of the matter. However, the learned Single Judge dismissed the said writ petitions solely on the ground of availability of an alternate remedy and that the Writ Court should not exercise powers under Article 226 of The Constitution of India assailing the orders passed by the Statutory Authorities, which were not appealed against within the maximum period of limitation prescribed before the concerned Appellate Authority. Admittedly, the assessments from the year 2007-08 to 2012- 13 were sought to be reopened and the entire reopening was on account of an inspection conducted by the respondent – Assessing Officer on 23.11.2015. Therefore, it cannot be stated that the appellant was deliberately avoiding to submit the documents. But, the Court can perceive the difficulties since the transactions were dated back as early as 2007 and there might have been difficulty in getting the documents and more particularly when the appellant is a Central Government Organization. Hence, the reasonable approach that should have been adopted by the respondent – Assessing Officer is to afford an opportunity to the appellant when they submitted their representation dated 28.11.2017 especially when the respondent – Assessing Officer thought fit to treat the same as a petition under Section 84 of the Act. Though the assessment orders were passed in the year 2017, they remain as paper orders and no tax was able to be recovered as they were stayed for all these years - the matters are remanded to the respondent for a fresh consideration - petition allowed by way of remand.
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