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2017 (8) TMI 201 - HC - VAT and Sales TaxRevision of assessment - Section 55 of the TNGST Act - 'C' Forms - petitioner preferred an appeal before the appellate authority and when the appeal was heard, the petitioner produced two 'C' Form declarations covering the taxable turnover of ₹ 1,64,790/- and requested to direct the assessing officer to accept the same and pass fresh orders allowing concessional rate of tax on the said turnover - whether the respondent could have invoked the powers under Section 55 of the TNGST Act for issuing the impugned notice? - Held that: - Section 55 of the TNGST Act deals with powers to rectify any error apparent on the face of the record. This power is exercisable by the assessing authority or the appellate authority or the revisional authority within five years from the date of any order passed by it and rectify any error apparent on the face of the record. The proviso provides that if the rectification has the effect of enhancing the assessment or any penalty, notice to the dealer has to be issued and he should be allowed reasonable opportunity of being heard. The scope of the said Section was under considerable debate in a long line of decisions and as of now, it is a fairly well settled proposition that the scope of review is different from that of rectification as the review permits re-writing of the order for re-hearing of the case and in that, the important facts not available earlier, could be taken into account - the mistakes which will not fall within the parameters mentioned above, can only be rectified by filing an appeal or revision and this would equally apply when the matter pertains to the jurisdiction of the authority or validity of law. In certain cases, the writ Courts have entertained challenge to such orders in exercise of its powers under Article 226 of the Constitution of India. Equally well settled is the legal position that a mere change of opinion or facts even if new facts come to notice, cannot be a ground for reopening much less a case for rectification - decided in favor of the dealer and against the revenue. What is the other remedy available to the revenue in case they are of the opinion that the revised assessment orders are prejudicial to the interest of revenue? - Held that: - The only power available for the Department is to invoke Section 32 of the TNGST Act, which deals with special powers of the Deputy Commissioner which gives suo motu jurisdiction to the Deputy Commissioner and the Joint Commissioner, respectively to scrutinize the orders of the assessing officer passed under various Sections subject to the conditions which are stipulated in the said provision. This Court has no hesitation to hold that the impugned notice issued by the assessing officer invoking Section 55 of the TNGST Act is without jurisdiction - petition allowed - decided in favor of petitioner.
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