Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 720 - MADRAS HIGH COURTProper jurisdiction to decide the matter - Authority for Clarification of an Advance Ruling - non-application of mind - Violation of principles of natural justice - opportunity of personal hearing not provided before passing the impugned order. It is the case of the petitioner that there is a procedural infraction inasmuch as the petitioner submitted additional submission on 09.06.2023 and which was also received by the respondent on 12.06.2023. HELD THAT:- The petitioner has invited adverse orders from the aforesaid authority namely the Authority for Clarification and Advance Ruling earlier on 02.09.2015 and thereafter on 26.04.2019. Though the latter order of this Court in M/S. RENATUS PROCON PRIVATE LTD. VERSUS THE AUTHORITY FOR CLARIFICATION AND ADVANCE RULING, EZHILAGAM, CHEPAUK, CHENNAI, THE ASSISTANT COMMISSIONER (ST) [2022 (9) TMI 998 - MADRAS HIGH COURT] has been diluted by the previous order of this Court dated 29.09.2015 based on the submission of the learned counsel for the petitioner and though the above decision was given in favour of the petitioner, the fact remains that the Assessing Officer has applied mind while passing an order determining the classification which was earlier confirmed by the Authority for Clarification and Advance Ruling by order dated 02.09.2015 and thereafter, once again, after the order of the Authority for Clarification and Advance Ruling dated 26.04.2019 was set aside by this Court vide its Order in M/S. RENATUS PROCON PRIVATE LTD. VERSUS THE AUTHORITY FOR CLARIFICATION AND ADVANCE RULING, EZHILAGAM, CHEPAUK, CHENNAI, THE ASSISTANT COMMISSIONER (ST) [2022 (9) TMI 998 - MADRAS HIGH COURT]. The issues relating to classification are best left to be decided by the authorities under the hierarchy appellate body of the TNVAT Act, 2006 and in case, the petitioner is so aggrieved, the petitioner has to approach only the Appellate Commissioner and thereafter the Tribunal which is the ultimate fact finding authority. Petition dismissed.
|