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TMI Blog2023 (10) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... ty (Authority for Clarification and Advance Ruling) passed in ACAAR No.135/2014-2015 (Acts Cell-II/7028/2015) dated 02.09.2015 before this Court in W.P.No.30528 of 2015. 4. By an order dated 29.09.2015, the order of the Authority for Clarification and Advance Ruling passed under Section 48A of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006 was quashed by this Court with certain directions. 5. Relevant portion of the order reads as under:- "9. In view of the fact that the petitioner was not provided with an opportunity of personal hearing before passing the impugned order, coupled with the fact that the respondent department has not followed the statutory provisions provided under the Act as stated supra and also in view of the Judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e TNVAT Act, 2006, the order of the said authority binding on the applicant namely the petitioner in this case. 9. Taking note of the submissions made by the petitioner, this Court however passed a final order in W.P.No.31103 of 2019 on 09.09.2022 with the following directions:- "4. The sum and substance of the petitioner's submissions is that, with the enacting of the TNGST Act, 2018, the Authority for Clarification and Advance Ruling does not exist in the form in which it did under the TNVAT Act and hence, the application filed by the petitioner itself does not survive. Thus, the impugned order is assailed on this basis. 5. In the counter filed the respondent, they rely on the provisions of Section 174 of the TNGST Act to take ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of the petitioner that there is a procedural infraction inasmuch as the petitioner submitted additional submission on 09.06.2023 and which was also received by the respondent on 12.06.2023. It is further submitted that the respondent has predated the order knowing fully well that the petitioner has a very good case on merits. 12. That apart, the learned counsel for the petitioner would submit that the issue is squarely covered in favour of the petitioner in terms of the Himachal Pradesh Government Act in its Notification No.EXN-F(10)-5/2015 Shimla - 171 002, Dated 14th January, 2016. 13. It is submitted that the petitioner is indeed engaged in manufacturing all kind of bricks including fly ash which is classified under the Entry No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment within a period of sixteen weeks. It is also submitted that pursuant to the above, Show Cause Notice dated 17.04.2023 was issued and more than five adjournments had been sought for by the petitioner. 16. The learned Additional Government Pleader for the respondent further submitted that the Assessing Officer has come to an independent conclusion on facts and therefore, on this count also, this writ petition is not maintainable. It is further submitted the matter relates to classification and therefore, it is better left to be decided by the authorities under the hierarchy appellate body under the TNVAT Act, 2006. 17. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed. However, liberty is given to the petitioner to file a Statutory Appeal before the Appellate Commissioner under Section 51 of the TNVAT Act, 2006 within a period of thirty days from the date of receipt of a copy of this order subject to payment of 25% of the amount confirmed vide the impugned Assessment Order. 22. On such compliance and filing of the appeal, the Appellate Commissioner shall dispose the appeal on merits and in accordance with law within a period of 12 weeks from the date of receipt of a copy of this order. 23. It is made clear, all the issues relating to classification are left open to be canvassed before the Appellate Commissioner. 24. This Writ Petition is dismissed with the above observations and liberty. No cost ..... X X X X Extracts X X X X X X X X Extracts X X X X
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