The Madras High Court quashed a notice issued to discharge tax liability on filing of an additional rectification petition filed under Section 84 of Tamil Nadu Value Added Tax Act.
The present challenge is to a document styled as ‘notice’. However, a perusal of the same makes it clear that it is in fact an order passed by the assessing officer disposing the additional rectification petition filed by the petitioner, BRT Spinners Private Limited, under Section 84 of the Tamil Nadu Value Added Tax Act, 2006.
The notice in conclusion calls upon the dealers to discharge tax liability of a sum of Rs.27,739 with interest, as a pre-condition to the officer considering the rectification petition filed earlier touching upon liability for sizing contracts. That rectification petition, also filed under Section 84 of the Tamil Nadu Value Added Tax Act and is admittedly pending before the officer.
A Single Bench of the Madras High Court comprising Dr Justice Anita Sumanth noted that being an order, it was incumbent upon the authority to issue notice to the petitioner, hear it and thereafter dispose the request for rectification of order of assessment.
The Court further noted that the same has not been done and though no counter has been filed in the matter since the matter was listed for admission, E.Ranganayaki, Additional Government Pleader, who accepted notice for the Commercial Taxes Department has obtained instructions from the officer and confirms this fact fairly.
The Bench concluded by observing that “In light of the fact that the additional rectification petition is now pending in light of setting aside of order, the petitioner is permitted to appear before the authority for hearing of both the rectification petition as well as additional rectification petition dated 16.03.2023 and 12.04.2023 respectively on 23.06.2023 at 10.30 a.m. without expecting any notice in this regard to the hearing as scheduled aforesaid.”
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
