By TIOL News Service

CHENNAI, APRIL 16, 2018: THE issue at hand before the Bench is whether a High Court mechanically dismiss a writ petition filed before it without hearing the petitioner and simply on grounds that the petitioner had the alternate option of appeal before the Appellate Tribunal. NO is the verdict.

Facts of the case

The assessee, a dealer, was aggrieved by assessment orders passed for the relevant AYs. Subsequently, the High Court had directed the Assessing authority to issue fresh notice, consider the assessee's objections to it and thereafter pass fresh orders. Pursuant to such directions a pre-revision notice was served to the assessee for the relevant AYs upon which the assessee submitted its objections. After this, a fresh assessment order was passed for the relevant AYs, aggrieved by which the assessee again filed writs. However, the fresh writ petitions were dismissed. Thus, the assessee filed the present writ appeals.

On hearing the matter, the High Court held that,

++ considering Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006, as well the relevant portions of the decisions of this court in SRC Projects Private Limited Vs. Commissioner of Commercial Taxes, Chennai and Another , Shri Mariammal Fire Works Vs. Commissioner of Commercial Taxes, Chepauk, Chennai and another, M/s. Delphi Automative Systems P Ltd. , and The Assistant Commissioner (CT), Pammal Assessment Circle, Chennai, and also considering the order dismissing the earlier writ petitions, they do not indicate that the writ Court adverted to the mandatory requirement of personal hearing, contemplated u/s 22 (4) of Tamil Nadu Value Added Tax Act, 2006. But, having regard to the alternate remedy available under the statute, writ court has dismissed the writ petitions.

++ in the light of the decisions, the common order made in W.P.Nos.28238 to 28242 of 2015, is set aside. The assessment orders in TIN 33742042456/2007-08, 2008-2009, 2009-2010, 2010-2011 and 2011- 2012, respectively, are set aside. Matter is remanded to the Assistant Commissioner (CT), (FAC), Mettupalayam Circle, Mettupalayam, AO, who shall provide opportunity of personal hearing, to the appellant, on the basis of the material available on record and pass orders in accordance with law, within a period of one month from the date of receipt of a copy of this order. It is made clear that fresh materials need not be entertained.

(See 2018-TIOL-712-HC-MAD-VAT)