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2022 (7) TMI 28 - HC - VAT and Sales TaxPrayer for writ of Mandamus to appoint a Joint Commissioner from the Commercial Taxes Department to consider the legality of the assessment orders passed by the third respondent relating to the assessment years Tamil Nadu Value Added Tax 2011-12, 2012-13 and 2013-14 - validity of pre-assessment notice - HELD THAT:- The question of appointment of Joint Commissioner from the Commercial Tax Department to consider the legality of the Assessment Orders passed by the third respondent therein namely, the Commercial Tax Officer for the Assessment Years 2011 - 2012, 2012 - 2013 and 2013 - 2014 respectively, cannot be countenanced in the light of the fact that the issue has travelled up to the Hon’ble Supreme Court. That apart, the petitioner’s appeals were pending before the second respondent/Appellate Deputy Commissioner. Further orders may have been passed during the pendency of the appeal before the Hon’ble Supreme Court by the Appellate Deputy Commissioner inasmuch as the Hon’ble Supreme Court while dismissing the appeal filed by the petitioner against the order of the Division Bench, in M/S. V.V.V. AND SONS EDIBLE OIL LIMITED, VERSUS THE COMMERCIAL TAX OFFICER-1 (FAC) , VIRUDHUNAGAR [2015 (12) TMI 1652 - MADRAS HIGH COURT] had affirmed the decision of the learned Single Judge in M/S. V.V.V AND SONS EDIBLE OILD LIMITED VERSUS THE COMMERCIAL TAX OFFICER – 1 (FAC) VIRUDHUNAGAR. [2015 (11) TMI 1867 - MADRAS HIGH COURT] and had granted liberty to the petitioner to file a statutory appeal under Section 58 of the Tamil Nadu Value Added Tax Act, 2006. That apart, the provisions of the Tamil Nadu Value Added Tax Act, 2006 also does not contemplate appointment of the Joint Commissioner or any other Officer from the Commercial Tax Department as an arbitrator to decide the legality of the Assessment Orders or Revision Notice which are the subject matter of appeal before the Appellate Commissioner or by the Appellate Tribunal as the case may be. The impugned notice has relied upon the inspection by the enforcement being officers on 24.10.2014 and 25.10.2014. Serious allegations have been leveled against the petitioner in the said notice. It is for the petitioner to reply to the same to distance itself from the proposals contained therein, in such proceedings. Proceedings initiated under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006 cannot be scuttled. There are no merits in the petition - petition dismissed.
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