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M/s. Selvam Electronics Versus Commercial Tax Officer, Cuddalore Taluk Assessment Circle, Cuddalore

2017 (4) TMI 830 - MADRAS HIGH COURT

Validity of order of assessment - The petitioner claims that the very notice dated 03.10.2016, was served on the petitioner only on 15.10.2016 and therefore, they were not in a position to appear for the personal hearing on 14.10.2016. However, the respondent passed the impugned order of assessment on 31.10.2016, stating that the petitioner did not file any objections and also not attended the 3 personal hearing on the date fixed - Held that: - the respondent is not justified in concluding that .....

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. K.RAVICHANDRABAABU, J. For The Petitioner : Mr.C.Baktha Siromoni For The Respondents : Mr.K.Venkatesh, Government Advocate ORDER The petitioner is aggrieved against the order of assessment dated 31.10.2016. 2.Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent. 3.The petitioner is a registered dealer under the Tamilnadu Value Added Tax Act, 2006. Originally, an order of assessment was made for the Assessment Year 2012-2013 and .....

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0.2016. The petitioner claims that the very notice dated 03.10.2016, was served on the petitioner only on 15.10.2016 and therefore, they were not in a position to appear for the personal hearing on 14.10.2016. However, the respondent passed the impugned order of assessment on 31.10.2016, stating that the petitioner did not file any objections and also not attended the 3 personal hearing on the date fixed. 4.When the matter was taken up on 13.03.2017, the learned Government Advocate appearing for .....

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hink that the respondent is justified in concluding that the petitioner has not filed their objections and attended the personal hearing, inspite of receipt of the notice dated 03.10.2016. Therefore, it is evident that the principles of natural justice is violated in this case. On that ground, the order of assessment has to be set aside and the matter needs to be remitted back to the respondent for passing fresh order after hearing the petitioner. 5.Learned counsel appearing for the petitioner f .....

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re reasonable procedure, the Rules have been so designed to constitute independent authorities, who will in exercise jurisdiction to dispose of the objections etc. However, this Court cannot legislate nor direct the State to legislate in a particular passion and it is for the state to bring about and appropriate rules and set procedures so that when discrepancy is noted while comparing the return with that of the figures available with the Department in their web portal, there should be an exerc .....

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lays out a detailed procedure as to how to take forward cases of mismatch, evolve a central mechanism, which can go into 5 these aspect and furnish details in full form to the respective Assessing Officers, who can decide for themselves as to whether there is a case made out to call upon their dealer to explain. If this centralized mechanism is not put in place exclusively for such purpose, it would result in notices and orders being issued by the respective Assessing Officers without even the .....

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ded to the respective Assessing Officers, to undertake a fresh exercise by conducting a thorough enquiry in consultation with the Assessing Officers of the other end dealer for which purpose the Commissioner of Commercial Taxes shall empower the Assessing Officers to seek information from other circles as well and in the mean time to evolve a centralized mechanism to exclusively deal with the cases of mismatch and while doing so, the Principal Commissioner shall take note of the procedures adopt .....

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