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TMI Blog2015 (12) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... allenging the orders of the 1st respondent dated 15.11.2012, as well as the revised orders dated 15.05.2014, writ petition Nos.38065 to 38067 of 2015 have been filed challenging the orders of the 2nd respondent appellate authority dated 30.09.2015 passed in A.P.No.164, 165 & 166/2015 VAT (2007-08) (2008-09) (2009-10) respectively and to direct the 2nd Respondent to hear and dispose of A.P.No.164 165 & 166/2015 VAT (2007-08) (2008-09) (2009-10) respectively on its merits. 3.1 The petitioner being a Company incorporated under the Companies Act, 1956, a registered dealer under the provisions of TNVAT Act and CST Act on the files of the 1st respondent, is engaged in the business of execution of various types of works contracts inside the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leged abnormality in the ratio of purchases and sales. The same was denied by the petitioner by stating that they are in a position to substantiate and support the returns filed by them. 3.5. However, according to the petitioner, by notice dated 02.08.2010, the 1st respondent required the petitioner to reconcile and report their correct taxable turnover, failing which, they were required to pay a sum of Rs. 3,14,79,442/- for all the assessment years in question. Accordingly, the petitioner submitted a letter dated 28.08.2010 furnishing all details for the three assessment years separately, also stating that if any further clarification is required, they would provide the same with evidence. Thereupon, nothing was heard from the 1st respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by orders dated 15.05.2014 by way of statutory first appeals under Section 51 of the TNVAT Act, the petitioner preferred appeals in A.P.Nos.164 to `166 of 2015 before the Appellate Deputy Commissioner (CT) Appeals, Chennai, the 2nd respondent herein. However, by orders dated 30.09.2015, the 2nd respondent has dismissed the appeals as barred by limitation. Thereafter, the petitioner was also served with recovery notice 09.10.2015 by the 1st respondent, requiring the petitioner to pay the balance tax amount of Rs. 4,37,82,148/-. Aggrieved over the same, the petitioner is before this Court. 4.1 The learned counsel for the petitioner would submit that the impugned assessment orders dated 15.11.2012 were passed after 30.06.2012, ie., after com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a power to make a best judgment assessment is available under Section 27(1)(a) of the TNVAT Act, that best of judgment must be exercised in a just, fair and reasonable fashion and not arbitrarily and for making such a best judgment assessment, there must be materials available on record and there must be nexus between the materials available and the exercise of judgment. According to the learned counsel for the petitioner, the principles laid down in the Judgment of the Hon'ble Supreme Court reported in 17 STC 465 (State of Kerala vs. C.Velukutty) supports this position and thus since the impugned assessment orders dated 15.11.2012 fall foul of the principles laid down in the said Judgment of the Hon'ble Supreme Court, the same are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has committed an error of jurisdiction in dismissing the 1st appeals filed by the petitioner as barred by limitation. Based on these, the learned counsel for the petitioner has sought for allowing of the writ petitions. 5. The learned Additional Government Pleader (Taxes), appearing for the respondents, on the other hand submitted that there is an effective, efficacious alternative remedy available to the petitioner before the Tribunal and hence the writ petitions are not maintainable. 6. At this juncture, learned counsel for the petitioner would submit that since the legal issues are raised, which the appellate authority has failed to consider, if the petitioner is permitted to challenge the orders dated 15.11.2012 before the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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