TMI Blog2023 (2) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner herein). In the case on hand, the authority, while deciding the petitions filed under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006, has not revised the earlier assessment orders passed by the respondents and therefore, has rightly not granted any opportunity of hearing to the petitioner. No specific request for personal hearing was also sought for by the petitioner. Admittedly, only after a lapse of almost five years from the date of the assessment orders, the petitioner has filed the Rectification Petitions in the year 2018 even without filing a Statutory Appeal as against the assessment orders dated 28.01.2013 and 15.10.2013 pertaining to the relevant assessment years 2007-08 to 2011-12. The first respondent has also observed that having not exercised the statutory appeal as directed by this Court in its order dated 18.06.2019 passed in W.P. No.6309 of 2017, the petitions filed under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006, by the petitioner seeking for rectification of the assessment orders cannot be entertained under any circumstances whatsoever. This Court does not find any infirmity in the said observation after seeing the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner's petitions filed under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006, pertaining to the assessment years 2007-08 to 2011-12 under the impugned order dated 14.12.2018. Only due to the challenge made to the provisions of Section 19(11) of the Tamil Nadu Value Added Tax Act, which deals with the reversal of input tax credit, the petitioner did not file the Statutory Appeal as against the assessment orders dated 28.01.2013 and 15.10.2013. d)Immediately after the challenge to the said provision, namely Section 19(11) was rejected by the Hon'ble Supreme Court, the petitioner has filed petitions under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006 in the year 2018 and therefore, there is no delay on the part of the petitioner. 4.Heard Mr.K.K.Senthilvelan, learned counsel for the petitioner and Mrs.K.Vasantha Mala, learned Government Advocate, who accepts notice on behalf of the first respondent. 5.Learned counsel for the petitioner drew the attention of this Court to the impugned Auction Notice dated 07.02.2023 as well as the order dated 13.01.2020 passed by the first respondent under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the year 2013 itself. 8.Learned counsel for the petitioner would submit that the Rectification Petitions were not filed immediately after passing of the assessment orders only on the ground that the above writ petitions are filed challenging Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006, which is the provision dealing with reversal of input tax credit. 9.Learned Government Advocate appearing for the first respondent would submit that when the petitioner has not exercised the statutory appellate remedy, this writ petition is not maintainable after a lapse of almost ten years from the date of the assessment orders. She would also submit that only in accordance with the provisions of Section 84 of the Tamil Nadu Value Added Tax Act, 2006, the order dated 13.01.2020 was passed and consequently, the Public Auction Notice was issued to bring the properties, belonging to the petitioner, for sale. Discussion: 10.The following are the Undisputed facts: a)No Statutory Appeal has been filed by the petitioner if aggrieved by both the assessment orders dated 28.01.2013 and 15.10.2013, pertaining to the assessment years 2007-08 to 2011-12; b)The Rectification Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler. (3)Where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority shall give the dealer a revised notice of assessment or penalty and thereupon the provisions of this Act and the Rules made thereunder shall apply as if such notice had been given in the first instance. (4)The powers under sub-section (1) may be exercised by the assessing authorities even though the original order of assessment, if any, passed in the matter has been the subject matter of an appeal or revision. (5)The provisions of this Act relating to appeal and revision shall apply to an order or rectification made under this Section as they apply to the order in respect of which such order of rectification has been made.' 13.As seen from Section 84 of the Tamil Nadu Value Added Tax Act, 2006, only in cases where there is an error apparent on the face of the record, the rectification of an assessment order can be entertained. The first respondent under the impugned order has categorically held that no case has been made out by the petitioner for rectification of the assessment orders. The proviso to Section 84 of the Tamil Nadu Value Added Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing the Writ Petition in W.P. No.6309 of 2017 on 18.06.2019, granted liberty to the petitioner to file a Statutory Appeal as against the assessment orders for the years 2007-08 to 2011-12 within a period of sixty days from the date of receipt of a copy of the said order. The first respondent has also observed that having not exercised the statutory appeal as directed by this Court in its order dated 18.06.2019 passed in W.P. No.6309 of 2017, the petitions filed under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006, by the petitioner seeking for rectification of the assessment orders cannot be entertained under any circumstances whatsoever. This Court does not find any infirmity in the said observation after seeing the conduct of the petitioner, the details of which are observed in the earlier paragraph of this order which will reveal that only to protract the inevitable, the Rectification Petitions have been filed. This Court does not find any merit in this writ petition and the consequential Auction Notice dated 07.02.2023, which is impugned in this writ petition also does not deserve any interference by this Court. 18.In the result, this writ petition stands dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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