9911796707
TMI Blog2019 (8) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... garments. Writ petitioner inter alia purchased yarn within the State of Tamil Nadu from various registered dealers on payment of 'Value Added Tax' ('VAT' for brevity), converted said yarn into fabric which was thereafter processed and Hosiery garments were manufactured. This final product of Hosiery Garments were exported by the dealer and the dealer was filing monthly returns under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for the sake of convenience and clarity. To be noted, there is a subordinate legislation under TNVAT Act which goes by the name 'Tamil Nadu Value Added Tax Rules, 2007' and the same shall be referred to as TNVAT Rules, for the sake of convenience and clarity. To be noted, TNVAT Rules is subordinate legislation made by the delegate in exercise of Rule making power under Section 80(1) of TNVAT Act. 5. The central theme is visible and invisible loss qua the loose fiber/yarn in the course of manufacture which had a direct impact on the 'Input Tax Credit' ('ITC' for brevity). 6. This Court is also informed that the central theme/co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... several contentions raised/grounds urged in the affidavits filed in support of the writ petitions, learned counsel for writ petitioner confined his submissions to two aspects of the matters. 11. One aspect is that the aforesaid earlier order made by a Hon'ble Single Judge of this Court directed the first respondent to dispose of the writ petitioner's representation, whereas the impugned orders have been passed by the third respondent. 12. As alluded to supra, first respondent has considered the representation of the writ petitioner dated 24.07.2017 in accordance with the orders of this Hon'ble Court and also afforded a personal hearing opportunity to the writ petitioner. Thereafter, the matters were remanded to the third respondent and that has culminated in the impugned orders. 13. Therefore, this Court is of the considered view that the first ground urged does not carry the writ petitioner any further. 14. The second ground that was urged is that the interest on refund is not merely under Section 42(5) of TNVAT Act, but it is also under Rule 11(2) of TNVAT Rules. Section 42(5) of TNVAT Act and Rules 11(2) of TNVAT Rules read as follows: ''Section '4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e gainsaid that Rule 11 of TNVAT Rules has not been looked into. 16. Learned Revenue counsel, who has accepted notice on behalf of all the three respondents submits that against the impugned orders, alternate remedy by way of a revisional application to the first respondent is available to writ petitioner under Section 54 of TNVAT Act. Learned Revenue Counsel drew the attention of this Court to Section 54 of TNVAT Act, which reads as follows: '54. Powers of revision of [Joint] Commissioner.- (1) Any person objecting to an order passed or proceeding recorded under this Act for which an appeal has not been provided for in section 51 or section 52 may within a period of thirty days from the date on which a copy of the order or proceeding was served on him, in the manner prescribed file an application for revision of such order or proceeding to the Deputy Commissioner: Provided that the Deputy Commissioner may within a further period of thirty days admit an application for revision presented after the expiration of the first mentioned period of thirty days, if he is satisfied that the applicant had sufficient cause for not presenting the application within the first mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the writ petitioner in accordance with the order of this Court and thereafter, remitted the matter to the third respondent for consideration, as it turns on facts. Therefore, the impugned orders which have been called in question in these writ petitions, have been passed post remand and therefore, they give a fresh cause of action. In other words, for the sake of absolute clarity and specificity, it is made clear that the impugned orders in the instant writ petitions, which have been passed post remand orders are not orders passed pursuant to the directions of this Court, but are orders that have been passed pursuant to an order of remand made by the first respondent, who had considered the representation of the writ petitioner. The first respondent considered the representation of the writ petitioner i.e., after affording an opportunity of personal hearing in accordance with the directions of this Hon'ble Court. Therefore, this Court is convinced that it cannot be gainsaid by writ petitioner that a revision will not lie to the first respondent. It also comes out clearly that first respondent has remanded the matter to the third respondent without expressing any opinion or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the availability of remedy to the aggrieved under Section 17 before the Tribunal and the appellate remedy under Section 18 before the Appellate Tribunal, the object and purpose of the legislation, it was observed that a writ petition ought not to be entertained in view of the alternate statutory remedy available holding: (SCC pp.123 & 128, Paras 43 & 55) "43. Unfortunately, the High Court overlooked the settled law that the High Court will ordinarily not entertain a petition under Article 226 of the Constitution if an effective remedy is available to the aggrieved person and that this Rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. In our view, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasijudicial bodies for redressal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
