Judgment · High Court

IN THE HIGH COURT OF JUDICATURE AT MADRASDATE: 09.10.2012CORAMTHE HONOURABLE MR.JUSTICE M.JAICHANDRENWrit Petition Nos.26962 to 26965 of 2012&M.P.Nos.1,1,1 & 1 of 2012 Pon Pure Chem (P) Ltd.,(Formerly Pure Chemicals & Solvent (P) Ltd.)(Represented by its Managing Director,M.Ponnuswami)No.77, Perambur High Road, Chennai-600 012.[ PETITIONER in all WPs] VsThe Assistant Commissioner (CT)Perambur-II Assessment Circle, No.256, Paper Mills Road, Perambur, Chennai-600 011.[RESPONDENT in all WPs]Prayer: Petition filed under Article 226 of Constitution of Indiapraying for a Writ of Certiorarified Mandamus to call for the records of the respondent herein in TIN.No.33241061285/2006-07, 2007-08,2008-09, and 2009-10 dated 30.06.2012 and quash the same insofar asit relates to reversal of input tax credit to the extent of Rs.966/-in W.P.No.26962 of 2012, imposition of tax on a turnover of Rs.8,48,429/- and reversal of input tax Credit to the extent of Rs.9471/- inW.P.No.26963 of 2012, extent of imposition of tax on a turnover ofRs.3,14,189/- and reversal of input tax credit to the extent ofRs.5,01,827/- in W.P.No.26964 of 2012 and reversal of input tax credit to the extent of Rs.4,39,435/- in W.P.No.26965 of 2012 being credit wrongly reversed by adopting a formula in spite of maintenance of separate books of accounts by the petitioners and the penalty thereon, while directing the respondent herein to re-do the assessment for the period from 01.01.2007 to 31.03.2007 inWP.No.26962/12, 01.04.2007 to 31.03.2008 in WP.No.26963/12,01.04.2008 to 31.03.2009 in WP.No.26964/12 and 01.04.2009 to31.03.2010 in WP.No.26965/12 after considering the statement provided by the petitioners along with their reply dated 05.01.2012 in WPNos.26962 to 26964/12 and dated 03.04.2012 in W.P.No.26965/2012.For Petitioner : Mr.N.InbarajanFor Respondent : Mr.A.R.Jayaprathap Government Advocate (T) for https://hcservices.ecourts.gov.in/hcservices/ COMMON ORDER Heard the learned counsel appearing for the petitioner, as well as the learned Government Advocate (Taxes) appearing on behalf of the respondent.

At this stage of the hearing of the writ petition, the main contention of the learned counsel appearing on behalf of the petitioner is that the respondent had passed the impugned Revision of Assessment order without giving an opportunity to the petitioner to furnish the relevant documents, to support the claims made by the petitioner, in the objections filed by it to the Revision of Assessment notices issued by the respondent, under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. Therefore, the learned counsel appearing on behalf of the petitioner had submitted that the impugned order passed by the respondent may be set aside and the matter may be remitted back to the respondent to pass fresh Revision of Assessmentorder, after giving an opportunity to the petitioner to furnish the relevant records, to substantiate its claims made in the objections filed by it to the notices issued for Revision of Assessment, under Section 27 of the Tamil Nadu Value Added Tax Act, 2006.

The learned counsel appearing on behalf of the respondent had submitted that the petitioner had not filed the relevant documents, along with the objections filed by it, to substantiate its claims. Therefore, the respondent had passed the impugned Revision of Assessment order, based on the objections filed by the petitioner.

In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondent andon a perusal of the records available, this Court finds itappropriate to set aside the impugned order passed by the respondent. Hence, the impugned order, dated 30.06.2012, is set aside and the matter is remitted back to the respondent to pass a fresh Revision of Assessment order, based on the notices issued to the petitioner, under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 and by taking into consideration the objections already filed by the petitioner, to the said notices, and the relevant records to be filed by the petitioner and after giving an opportunity of personal hearing to the petitioner.

It is made clear that the petitioner shall furnish the relevant records before the respondent, within a period of four weeks from the date of receipt of a copy of this order. On receipt of such records, the respondent shall consider the same and pass appropriate orders thereon as directed by this Court as expeditiously as possible. The writ petitions are ordered accordingly. No costs. https://hcservices.ecourts.gov.in/hcservices/ Consequently, connected miscellaneous petitions are closed. Sd/ Assistant Registrar /True Copy/ Sub Assistant Registrar kalToThe Assistant Commissioner (CT)Perambur-II Assessment Circle, No.256, Paper Mills Road, Perambur, Chennai-600 011.+ 2 C.C. TO MR.N.Inbarajan, Advocate Sr.63192+ 1 C.c. To Special Government Pleader [Taxes] Sr.63719W.P. Nos.26962 to 26965 of 2012&M.P.Nos.1,1,1 & 1 of 2012CKN[CO]KS 03/12/2012