TMI Blog2022 (9) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed. - W.P.No.13253 of 2019 - - - Dated:- 6-7-2022 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.R.L.Ramani, Senior Counsel For Mr.P.V.Sudakar For the Respondents : Mr.Haza Nazirudeen Assisted by Mr.P.Haribabu, Government Advocate ORDER Heard Mr.R.L.Ramani, learned Senior Counsel appearing for Mr.P.V.Sudakar, learned counsel on record for the petitioner and Mr.Haja Nazirudeen, learned Additional Advocate General assisted by Mr.P.Haribabu, learned Government Advocate for the respondent. 2. The facts necessary to decide this matter are as follows: (i) Assessments were made upon the petitioner in terms of the provisions of the Central Sales Tax Act, 1959 (in short Act ) for the periods 1996-97 to 2000-2001. (ii) Orders were passed in the name of Tvl.Zeneco Agro Chemicals Limited, now known as Tvl.Syngenta Crop Protection Private Limited. (iii) The orders quantified refunds for all the periods in question and Form No.4, being a notice of final assessment and refund orders were issued. (iv) According to the petitioner, the amounts to be refunded were as follows: Assessment Year Refund Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the refund claim of a sum of Rs.7,94,64,051/- a net amount of Rs.6,50,58,905/- was determined as admitted refund. (xiii) Vide paragraph 5 of the order, the learned single Judge directed the respondent as follows: 5.Therefore, the writ petitions are disposed of directing the respondent to issue refund vouchers at least for the admitted amount of Rs.6,50,58,905/- within a period of two weeks from the date of receipt of a copy of this order. In respect of the remaining amount which he claims that he is entitled to appropriate towards arrears of penalty, the respondent shall simultaneously pass an order within two weeks and it will be open to the petitioner to challenge that order in accordance with law. Before passing such an order, the respondent shall consider whether he will be entitled to any such appropriation. No costs. (xiv) The Commercial Taxes Department challenged the aforesaid order by way of Writ Appeals in W.A.Nos.703 to 707 of 2009. (xv) By order dated 07.08.2009, the Writ Appeals were disposed modifying the order of the learned single Judge in the following terms: . 11. The learned counsel appearing on behalf of the assessee rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts stand established, (i) that there is complete identity between Zeneco Agro Chemicals Limited and Syngenta Crop Protection Private Limited, to which the name had been changed. This is clear from a reading of the assessment order that reads: Tiruvalalgal Zeneca Agrochemicals Ltd. (presently known as Syngenta Crop Protection Private Ltd.) . Thus, the attempt of learned AAG to make a distinction between the two and alleging suppression on the part of the first petitioner in not revealing the change of name, is misconceived and rejected. 4. Moving forward with the narration, notwithstanding the round of litigation as noticed in paragraphs 2(v) to (xviii) above, the Department proceeded to pass orders of revision of assessment for the periods in question, that came to be challenged by way of Writ Petitions in W.P.Nos.19040 to 19044 of 2009. 5. Those Writ Petitions were taken up and disposed even at the stage of admission on 13.10.2014 after hearing the rival contentions of the petitioner and learned Additional Government Pleader and the orders of revision of assessments quashed. The learned Judge also directed the respondent to comply with the directions of the Division Bench, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... control of the department under rule 23-A(2) of TNGST Rule 1959. (2) The dealers have suppressed the fact the appeals have been preferred by the dealer before the Appellate Deputy Commissioners for the above years 1996-1997, 1997 1998 and 1998-1999 in AP No 194/2014, AP No. 6/2014 and AP No. 8/2014 which are still pending before the Appellate Deputy Commissioner, Chennai Central ,Chennai. Hence the assessment for the above years have not attained finality. (3) The dealer have failed to inform their new address and place of business and did not intimate place change or closure of business by the dealer which is violation of rule 24(12) of the TNGST Rules 1959 specifically provides that when a registered dealer changes any place of his business, he shall intimate the fact to the registering authority, within thirty days of such change and get his certificate of registration amended accordingly. Thus the dealers have violated rule 24(12) of the TNGST Rules 1959. (4) As per rule 23(4) of TNGST Rules the burden of proving the claim preferred shall be on the dealer. Whereas the dealers have failed to intimate the change of address, bank details, authorized representative f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave failed in not informing the Department about the change in its address, in violation of Rule 24(12) of the TNGST Rules. Even this conclusion is, misconceived. (iii) The argument in regard to the change of address is, but a continuance of the earlier submission, relating to the change of name of the petitioner from Zeneco Agro Chemicals Limited to Syngenta Crop Protection Private Limited and has been addressed at paragraphs 3 to 6 supra. I reiterate the observations and conclusions as above. (iv) As regards Points (5) and (6) in the impugned order, the revenue argues that no interest application has been filed in the proper form, that vitiates the claim as well as quantification thereof. No defect in the quantification has however been set out. (v) I am of the considered view that the claim of interest is maintainable even in the absence of a statutory Form. It was never the case of the Department at any stage, that the claim ought to have been made in statutory Form. The petitioner s request dated 07.03.2008 seeks only refund under threat of legal action. It is for the first time when a mandamus was sought in W.P.No.15571 to 15575 of 2008 that, in addition to the praye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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