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The Proprietrix U. Parameswari Versus The Assistant Commissioner (CT)

2016 (2) TMI 52 - MADRAS HIGH COURT

Validity of assessment order - writ petition - The contention of the petitioner as projected by the learned counsel appearing for them before this Court in these Writ petitions is to the effect that the Assessing Authority has not considered the scope of the clarification issued and also erroneously applied certain provisions under the Tamil Nadu Value Added Tax Act, 2007, while passing the orders of assessment. Therefore, it is contended that the Writ petitions are maintainable. - Held that .....

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t be questioned under Article 226 of the Constitution of India, as the petitioner has to raise all those grounds only before the appellate authority who is also a fact finding authority. - Writ petitions are not maintainable solely on the ground that availability of alternative remedy. - Decided against the assessee. - W.P.(MD)Nos.22152 to 22159 of 2015 And M.P.(MD)Nos.1,1,1,1,1,1,1 & 1 of 2015 - Dated:- 10-12-2015 - MR. K.RAVICHANDRABAABU, J For the Petitioner : Mr. N. Dilip Kumar For the R .....

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n dispute that before passing the impugned assessment orders, the petitioner was heard and the objection given by the petitioner was considered by the assessing authority. It is true that this Court earlier set aside the order of assessment and directed the Assessing Authority to pass fresh order of assessment by taking note of the clarification order issued by the Advance Ruling Committee dated 28.07.2015, in accordance with law, in an order made in the Writ petition in W.P.(MD)No.11316 of 2015 .....

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sued by the Advance Ruling Committee. 3. The contention of the petitioner as projected by the learned counsel appearing for them before this Court in these Writ petitions is to the effect that the Assessing Authority has not considered the scope of the clarification issued and also erroneously applied certain provisions under the Tamil Nadu Value Added Tax Act, 2007, while passing the orders of assessment. Therefore, it is contended that the Writ petitions are maintainable. 4. Heard the learned .....

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ccordance with law. When such provision is made under the statutes, empowering the Appellate Authority to pass such order, this Court at this stage cannot go into the factual aspects of the matter to find out as to whether the Assessing Authority has made some error either in applying the relevant provision or not applying the clarification letter issued by the said committee in a proper perspective. 6. As the contentions raised in these Writ petitions and the grounds raised challenging the impu .....

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t be entertained or permitted. In this connection, the following decisions can be usefully referred to: 1) (2010)4 SCC 772 (Rajkumar Shivhare vs. Assistant Director, Directorate of Enforcement and another). 2) (2005)2 MlJ 246 DB (M/s.Nivaram Pharma Private Limited rep. by its Director Sardarmal M.Chordia, Madras vs. The Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench, Madras and others. 3) (2010)8 SCC 110 (United Bank of India vs. Satyawati Tondon and others. 4) 2010( .....

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