w w w . L a w y e r S e r v i c e s . i n



M/s. Rasathe Garments, Represented by its Partner, R.S. Pari Mannavan v/s The State Tax Officer-I, Virudhunagar


Company & Directors' Information:- K C GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC139844

Company & Directors' Information:- D R GARMENTS (INDIA) PRIVATE LIMITED [Active] CIN = U18101GJ2005PTC046010

Company & Directors' Information:- R. R. GARMENTS LIMITED [Active] CIN = U51900MH1995PLC095544

Company & Directors' Information:- M. B. GARMENTS (INDIA) PRIVATE LIMITED [Active] CIN = U18202WB2011PTC157173

Company & Directors' Information:- S G GARMENTS LIMITED [Active] CIN = U18101WB2004PLC098193

Company & Directors' Information:- K K P GARMENTS PRIVATE LIMITED [Active] CIN = U65921TZ1994PTC005334

Company & Directors' Information:- B K GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2001PTC109850

Company & Directors' Information:- N K GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2000PTC107093

Company & Directors' Information:- K. D. GARMENTS PRIVATE LIMITED [Active] CIN = U18109WB2005PTC101896

Company & Directors' Information:- G AND A GARMENTS PVT LTD [Strike Off] CIN = U18101PB1995PTC016121

Company & Directors' Information:- V H GARMENTS PRIVATE LIMITED [Active] CIN = U52322MH2008PTC181066

Company & Directors' Information:- M S GARMENTS PRIVATE LIMITED [Active] CIN = U74899DL1991PTC046660

Company & Directors' Information:- C & Y GARMENTS PRIVATE LIMITED [Active] CIN = U25209TN1988PTC016306

Company & Directors' Information:- S. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL1996PTC083315

Company & Directors' Information:- R K GARMENTS PRIVATE LIMITED [Active] CIN = U18100GJ1994PTC023240

Company & Directors' Information:- H S V GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC141103

Company & Directors' Information:- C B GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18109WB2011PTC161559

Company & Directors' Information:- G. M. GARMENTS PRIVATE LIMITED [Active] CIN = U18109DL2006PTC152683

Company & Directors' Information:- D AND D GARMENTS PRIVATE LIMITED [Active] CIN = U74899DL1975PTC007923

Company & Directors' Information:- J S GARMENTS (INDIA) PRIVATE LIMITED [Active] CIN = U74900WB2009PTC135262

Company & Directors' Information:- K. B . GARMENTS PRIVATE LIMITED [Active] CIN = U18109WB2011PTC166954

Company & Directors' Information:- A K GARMENTS PRIVATE LIMITED [Active] CIN = U17120DL2015PTC282847

Company & Directors' Information:- D P GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2004PTC129479

Company & Directors' Information:- V S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC143084

Company & Directors' Information:- P AND P GARMENTS PVT LTD [Under Process of Striking Off] CIN = U18101DL2005PTC143556

Company & Directors' Information:- V S GARMENTS PRIVATE LIMITED [Active] CIN = U18101HR2005PTC068124

Company & Directors' Information:- L. H. GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17121KA2011PTC060761

Company & Directors' Information:- K M S GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101KL2002PTC015310

Company & Directors' Information:- K R GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17111WB1998PTC087046

Company & Directors' Information:- T & A GARMENTS PVT LTD [Strike Off] CIN = U52321TN1993PTC025318

Company & Directors' Information:- P. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18204DL2007PTC164238

Company & Directors' Information:- S. A. GARMENTS PRIVATE LIMITED [Active] CIN = U17121DL2007PTC165007

Company & Directors' Information:- T S GARMENTS PRIVATE LIMITED [Active] CIN = U51494DL1996PTC076668

Company & Directors' Information:- GARMENTS INDIA PVT LTD [Strike Off] CIN = U51909GJ1979PTC003310

Company & Directors' Information:- I G S GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2004PTC128723

Company & Directors' Information:- P V S GARMENTS PRIVATE LIMITED [Active] CIN = U18101TZ2007PTC013976

Company & Directors' Information:- M. P. GARMENTS PRIVATE LIMITED [Active] CIN = U17291DL2007PTC164129

Company & Directors' Information:- K. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2007PTC164404

Company & Directors' Information:- J K GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2003PTC120039

Company & Directors' Information:- B G GARMENTS PRIVATE LIMITED [Active] CIN = U74899DL2005PTC142488

Company & Directors' Information:- V B GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL1997PTC088244

Company & Directors' Information:- S S R GARMENTS PRIVATE LIMITED [Active] CIN = U74999DL1997PTC088511

Company & Directors' Information:- S P GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2003PTC120709

Company & Directors' Information:- P N GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2004PTC127524

Company & Directors' Information:- J B GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101PB1996PTC017533

Company & Directors' Information:- VIRUDHUNAGAR GARMENTS LTD. [Strike Off] CIN = U18101TN1988PLC015589

Company & Directors' Information:- A. D. S. GARMENTS PRIVATE LIMITED [Active] CIN = U52609DL2017PTC321217

Company & Directors' Information:- H. K. GARMENTS PRIVATE LIMITED [Active] CIN = U18109DL2007PTC159196

Company & Directors' Information:- V P GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18109DL2012PTC233293

Company & Directors' Information:- S T GARMENTS PRIVATE LIMITED [Active] CIN = U18109DL2015PTC277043

Company & Directors' Information:- P L GARMENTS PRIVATE LIMITED [Active] CIN = U17120DL2013PTC248417

Company & Directors' Information:- M. K. GARMENTS PRIVATE LIMITED [Active] CIN = U17291DL2007PTC164395

Company & Directors' Information:- U R GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2002PTC114011

Company & Directors' Information:- N J GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2002PTC117748

Company & Directors' Information:- R A GARMENTS PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U18101DL2003PTC123385

Company & Directors' Information:- P C GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2004PTC129478

Company & Directors' Information:- N V GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC133534

Company & Directors' Information:- C S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC134787

Company & Directors' Information:- L S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC136180

Company & Directors' Information:- PARI GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC136559

Company & Directors' Information:- B L GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC136912

Company & Directors' Information:- B D S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC137898

Company & Directors' Information:- T G GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC143392

Company & Directors' Information:- B K C GARMENTS PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U18101DL2006PTC144478

Company & Directors' Information:- R B P GARMENTS PRIVATE LIMITED. [Active] CIN = U18101DL2006PTC148881

Company & Directors' Information:- G P S GARMENTS PRIVATE LIMITED. [Active] CIN = U18101DL2006PTC149330

Company & Directors' Information:- G P GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2007PTC161067

Company & Directors' Information:- I B GARMENTS PRIVATE LIMITED [Active] CIN = U51909DL2013PTC257044

Company & Directors' Information:- G P S GARMENTS PRIVATE LIMITED. [Active] CIN = U74110DL2006PTC149330

Company & Directors' Information:- I. K. GARMENTS PRIVATE LIMITED [Active] CIN = U51109DL2008PTC180451

Company & Directors' Information:- A G GARMENTS PRIVATE LIMITED [Active] CIN = U51300DL2013PTC257609

Company & Directors' Information:- Y B GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2004PTC129581

Company & Directors' Information:- V R V GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2008PTC182256

Company & Directors' Information:- Y N GARMENTS PRIVATE LIMITED [Active] CIN = U81010DL2003PTC123182

Company & Directors' Information:- M V GARMENTS PRIVATE LIMITED [Strike Off] CIN = U74899HR2005PTC141797

Company & Directors' Information:- A AND R GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17120HR2013PTC049037

Company & Directors' Information:- F T GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18109KL2015PTC037773

Company & Directors' Information:- G AND G GARMENTS PRIVATE LIMITED [Active] CIN = U17299MH2020PTC350276

Company & Directors' Information:- V K GARMENTS PRIVATE LTD [Strike Off] CIN = U18101DL1981PTC012410

Company & Directors' Information:- P M P GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC134811

Company & Directors' Information:- A S GARMENTS PRIVATE LIMITED [Active] CIN = U17212CH1992PTC012350

Company & Directors' Information:- V R GARMENTS PVT LTD [Strike Off] CIN = U18101CH1991PTC011345

Company & Directors' Information:- K M P GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18109DL2007PTC162181

Company & Directors' Information:- S B GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2005PTC141954

    W.P. (MD) Nos. 3569, 3570, 3572 & 3573 of 2021 & W.M.P. (MD) Nos. 3014 to 3017 of 2021

    Decided On, 05 August 2021

    At, Before the Madurai Bench of Madras High Court

    By, THE HONOURABLE MR. JUSTICE R. SURESH KUMAR

    For the Petitioner: C. Subramanian, S. Raja Jeya Chandra Paul, Advocates. For the Respondent: R. Suresh Kumar, Government Advocate.



Judgment Text

(Prayer: Writ Petitions filed under Article 226 of the Constitution of India for issuance of Writs of Certiorari, calling for the records of the respondent in his proceedings in Assessment Nos.33945720974/2011-12, 33945720974/2012-13, 33945720974/2013-14, 33945720974/2014-15, quash the assessment orders dated 31.12.2019 passed therein.)

1. The prayer sought for herein is for Writ of Certiorari, calling for the records of the respondent in his proceedings in Assessment Nos.33945720974/2011-12, 33945720974/2012-13, 33945720974/2013-14, 33945720974/2014-15, quash the assessment orders dated 31.12.2019 passed therein.

2. The petitioner assesse challenged the impugned orders of assessment for the assessment years 2011-2012, 2012-2013, 2013-2014 and 2014-2015. In all these cases, the prime ground taken by the petitioner for challenging the impugned assessment orders is that, at the time of personal hearing, though the petitioner's representative did appear before the respondent for producing the original JJ forms, for the purpose of comparing the same along with the photocopies of the JJ forms already been sent by courier by the petitioner, due to some other official works, in fact the respondent / assessing authority before whom the petitioner's representative appeared on 16.12.2019 to have a personal hearing, could not find time to conduct the personal hearing and receive the original documents which were readily available with the representative of the petitioner ie., JJ forms' original and therefore, the petitioner's representative returned back without producing the original because of want of time on the part of the respondent only.

3. In this context, learned Counsel appearing for the petitioner raised a point by quoting the following findings given by the respondent in the impugned order:

“At the time Personal Hearing held in this office on 16.12.2019, the Authorized Representative of the dealer has not produced any Form JJ available with them for verifying the same with the Form JJ Xerox copies which they already sent through courier and the dealer has also failed to produce other supportive documents such as Job work bill or Vouchers, Mode of Payment, Ledger copy of Job Workers in support of their contentions that Form 'JJ' were used only for Job Work purpose and not for sale of finished goods. Thus, the dealer prevented the Assessing Officer from verifying the Form-JJ ie., not legibly made out even as per the standard requirement as provided under TNVAT Act, 2006, which proves the malafide intention of the dealer to evade the legitimate taxes due to the department.”

4. The said finding given by the respondent through the impugned order, as if the petitioner or his representative did not appear before the respondent on 16.12.2019 during the personal hearing, did not produce the JJ form, is factually incorrect because, the petitioner was having the original JJ forms to produce. Had photocopies of the original JJ forms being sent by the petitioner for perusal and verification by the respondents, there could not have been any reason for the petitioner not to produce the original and therefore, without even verifying the original JJ forms which were readily available with the petitioner even at the time and even today, since the orders have been passed as if the petitioner could not produce the original JJ forms, the orders of assessment made through the impugned orders is completely vitiated and therefore, the impugned orders are liable to be interfered with, he contended.

5. However, Mr.R.Suresh Kumar, learned Government Advocate appearing for the respondent, by relying upon various dates given for personal hearing on 01.07.2019, 18.07.2019, 14.08.2019 as well as on 13.09.2019 and 04.12.2019, submitted that, such a large number of personal hearing notices were issued and such personal hearing having been given, despite the same, the petitioner has not utilised the opportunity given. In this context, learned Counsel would submit that on the last date of personal hearing on 16.12.2019, it is an admitted case of the petitioner that the representative of the petitioner did appear, however, though it is the case of the petitioner that the petitioner's representative was having the original JJ form, it could not be produced because of want of time on the side of the respondent., the said statement is totally denied by the respondent, as the opportunity though had been given on 16.12.2019, the same since had not been produced, now the petitioner cannot say that they had been appearing before the respondents on the particular date ie., 16.12.2019, ready with original JJ forms. Therefore, the learned Counsel seeks indulgence of this Court by dismissing the writ petitions.

6. I have considered the rival submissions made by the learned Counsels and I have perused the materials placed before this Court.

7. Mr.C.Subramanian, learned Counsel for the petitioner still asserted that it was on 16.12.2019 the representative of the petitioner appeared with the original JJ forms, but could not be produced by the petitioner's representative because of want of time as the respondent due to other official works could not devote time for receiving the original JJ forms. In this context, learned Counsel for the petitioner also asserts that even today, the petitioner is readily having the original JJ forms, out of which the photocopies have been sent to the respondents for their consideration, since the receipt of the photocopies of the JJ forms have been accepted, which has been reflected in the said order.

8. If at all the petitioner is still having the original, this Court feels that one more chance shall be given to the petitioner to produce the original for comparing with the xerox filed by the petitioner. If one more opportunity is given, no prejudice would be caused to the respondent. However, if no such opportunity is given, definitely that would prejudice the petitioner, as even though, according to the petitioner, they are having the original JJ forms, if the same could not be produced for want of time or any other reason that may not stand in the way to be fatal for the petitioner. Therefore, this Court is of the view that the matter should be remanded back to the respondent, where a chance could be given for the petitioner to produce the original JJ forms and on production of the same, the respondent shall compare the same with the photocopies and a revised order be passed.

9. In that view of the matter, the following order is passed:

“All the impugned orders of assessment are hereby quashed and the matter is remanded back to the respondent for reconsideration. While reconsidering the same, a specific date can be fixed by the respondent by issuing summons and on that date, the petitioner or his representative shall appear before the respondent and produce the original JJ forms or any other original

Please Login To View The Full Judgment!

documents which were required to be produced on behalf of the petitioner for the perusal of the respondent and on such production, the same can be verified and a revised order can be passed. In this context, it is made clear that, once the same is issued and received by the petitioner, on the particular date, if the petitioner or his representative does not appear, the respondent shall proceed with passing the revised order, based on the available records. The needful as indicated above shall be done by the respondent within a period of eight [8] weeks from the date of receipt of a copy of this order. 10. Accordingly, these Writ Petitions stand disposed of. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
O R