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M/s. Steel Park, Represented by its Partner A.S. Hasan Adbulcader, Valliyoor v/s The Commercial Tax Officer, Nanguneri


Company & Directors' Information:- S A L STEEL LIMITED [Active] CIN = L29199GJ2003PLC043148

Company & Directors' Information:- M M S STEEL PRIVATE LIMITED [Active] CIN = U27109TZ1996PTC006849

Company & Directors' Information:- G. O. STEEL PRIVATE LIMITED [Active] CIN = U27100PB2007PTC031033

Company & Directors' Information:- C P S STEEL INDIA PRIVATE LIMITED [Active] CIN = U27104TZ2003PTC010552

Company & Directors' Information:- J M G STEEL PRIVATE LIMITED [Strike Off] CIN = U27105BR1992PTC004985

Company & Directors' Information:- H L STEEL PVT LTD [Active] CIN = U27107AS1992PTC003726

Company & Directors' Information:- K V M STEEL PRIVATE LIMITED [Active] CIN = U29141DL1988PTC031248

Company & Directors' Information:- K STEEL PRIVATE LIMITED [Strike Off] CIN = U27104JH1973PTC000998

Company & Directors' Information:- R. J. STEEL PRIVATE LIMITED [Active] CIN = U28112MH2009PTC193047

Company & Directors' Information:- M M STEEL PRIVATE LIMITED [Active] CIN = U27107MH2001PTC131270

Company & Directors' Information:- B L STEEL PVT LTD [Active] CIN = U51909WB1981PTC034021

Company & Directors' Information:- R K G STEEL PRIVATE LIMITED [Active] CIN = U27109DL2004PTC128852

Company & Directors' Information:- V B STEEL PRIVATE LIMITED [Active] CIN = U28112MH2010PTC211691

Company & Directors' Information:- I B STEEL COMPANY PRIVATE LIMITED [Strike Off] CIN = U28910MH2010PTC211344

Company & Directors' Information:- Y D STEEL PRIVATE LIMITED [Strike Off] CIN = U27109WB1997PTC086155

Company & Directors' Information:- J S C STEEL PRIVATE LIMITED [Active] CIN = U27106UP2013PTC061568

Company & Directors' Information:- S. M. STEEL PRIVATE LIMITED [Active] CIN = U51101MH2013PTC239811

Company & Directors' Information:- R K P STEEL LTD [Active] CIN = L27109WB1980PLC033206

Company & Directors' Information:- C P STEEL PRIVATE LIMITED [Active] CIN = U27100WB2008PTC127447

Company & Directors' Information:- A. K. J. STEEL PRIVATE LIMITED [Active] CIN = U28112WB2010PTC144880

Company & Directors' Information:- C D STEEL PVT LTD [Under Liquidation] CIN = U27109WB1981PTC034340

Company & Directors' Information:- T M S STEEL PRIVATE LIMITED [Strike Off] CIN = U02710TZ1996PTC007498

Company & Directors' Information:- P M R STEEL PRIVATE LIMITED [Active] CIN = U51102DL2003PTC122675

Company & Directors' Information:- C T STEEL PVT LTD [Active] CIN = U27109WB2005PTC106634

Company & Directors' Information:- P G STEEL PVT LTD [Strike Off] CIN = U24111AS1998PTC005409

Company & Directors' Information:- A AND S STEEL PRIVATE LIMITED [Active] CIN = U63090DL1987PTC027835

Company & Directors' Information:- J S STEEL PRIVATE LIMITED [Active] CIN = U52190CT1978PTC001432

Company & Directors' Information:- U M STEEL PRIVATE LIMITED [Strike Off] CIN = U27209TN1986PTC013670

Company & Directors' Information:- E & G STEEL INDIA PRIVATE LIMITED [Strike Off] CIN = U28113PN2009PTC134643

Company & Directors' Information:- L N STEEL PRIVATE LIMITED [Active] CIN = U27310WB2007PTC118206

Company & Directors' Information:- K. D. W. STEEL PRIVATE LIMITED [Active] CIN = U28910UP2011PTC043976

Company & Directors' Information:- R. N. STEEL PRIVATE LIMITED [Active] CIN = U27100WB2007PTC116588

Company & Directors' Information:- P M STEEL PRIVATE LIMITED [Active] CIN = U27105MP1982PTC001915

Company & Directors' Information:- M R STEEL (INDIA) PRIVATE LIMITED [Active] CIN = U27100TG2013PTC088808

Company & Directors' Information:- C K STEEL PVT LTD [Active] CIN = U29150WB1975PTC030259

Company & Directors' Information:- A M Q STEEL PRIVATE LIMITED [Strike Off] CIN = U27310UP2012PTC053823

Company & Directors' Information:- K STEEL & COMPANY PVT LTD [Strike Off] CIN = U51909WB1991PTC053960

Company & Directors' Information:- N S STEEL PVT LTD [Strike Off] CIN = U27106PB1980PTC004266

Company & Directors' Information:- R C STEEL PVT LTD [Strike Off] CIN = U28112AS1980PTC001811

Company & Directors' Information:- M K G STEEL PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC066480

Company & Directors' Information:- P D STEEL PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC038426

Company & Directors' Information:- A K STEEL PVT LTD [Strike Off] CIN = U99999DL1961PTC003566

Company & Directors' Information:- H S P STEEL PRIVATE LIMITED [Strike Off] CIN = U27100MH2013PTC242983

Company & Directors' Information:- R B R STEEL PRIVATE LIMITED [Active] CIN = U51103PB2013PTC037791

Company & Directors' Information:- D H STEEL PRIVATE LIMITED [Strike Off] CIN = U27109RJ2012PTC039742

Company & Directors' Information:- R A STEEL PRIVATE LIMITED [Active] CIN = U51909MH2014PTC253625

Company & Directors' Information:- N. V. STEEL PRIVATE LIMITED [Strike Off] CIN = U27310DL2009PTC186541

Company & Directors' Information:- K. D. STEEL PRIVATE LIMITED [Strike Off] CIN = U28939DL2012PTC244467

Company & Directors' Information:- STEEL INDIA PRIVATE LIMITED [Strike Off] CIN = U00349KA1958PTC001309

Company & Directors' Information:- STEEL CO PVT LTD [Strike Off] CIN = U51109WB1947PTC015981

    W.P. (MD) No. 6795 of 2019 & W.M.P. (MD). No. 5433 of 2019

    Decided On, 04 April 2019

    At, Before the Madurai Bench of Madras High Court

    By, THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSE

    For the Petitioner: S. Karunakar, Advocate. For the Respondent: M. Jeyakumar, Additional Government Pleader.



Judgment Text

(Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in TIN No. 33445602521/2012-13, dated 10.08.2017, issued by the respondent and quash the same is wholly without jurisdiction, being contrary to the judgment of this Court reported in the case of The Assistant Commissioner (CT), Koyambedu Assessment Circle, Chennai Vs Infiniti Wholesale Limited Vs. Reported in (2017) 99 VST 430 and direct the respondent to conduct an enquiry with other end dealers as contemplated under Section 27 of the TNVAT Act 2006 and pass a assessment order afresh in the light of the guidelines enunciated in the batch of writ petitions in the case of M/s.JKM Solutions Private Limited reported in (2017) 99 VST 343 (Mad) including the opportunity of personal hearing to the petitioner.)

1. The instant writ petition has been filed challenging the assessment order dated 10.08.2017 passed by the respondent in TIN No. 33445602521/2012-2013.

2. It is the case of the petitioner that he is a registered dealer under the Tamil Nadu Value Added Tax Act and he has been filing monthly returns regularly, which has also been accepted by the respondent under Section 22(2) of the Tamil Nadu Value Added Tax Act, But according to them, based on the scrutiny of records and assessment file, the respondent issued pre revision notice dated 07.04.2017, proposing to revise the assessment for the assessment year 2012-2013, for the following reasons:

a) Non reporting of sales to the petitioner by other end sellers

b) the petitioner has effected purchases from registration certificate cancel dealer.

c) the petitioner has effected purchases in excess of reported sales to the petitioner by the other end sellers.

3. It is the case of the petitioner that to the pre revision notice dated 07.04.2017, issued by the respondent for the assessment year 2012-2013 and due to partner of the petitioner firm suffering from severe viral fever and was not able to move from bed and was admitted in the hospital for a long period of time, he was unable to send a reply to the pre revision notice, dated 07.04.2017. But according to the petitioner, without affording adequate opportunity to the petitioner the respondent passed the impugned assessment order, dated 10.08.2017 revising the earlier accepted assessment.

4. It is the case of the petitioner that all the purchases effected by them from other end sellers were duly reported to the respondent and there is no suppression of purchases conducted by them. According to the petitioner for non-reporting of sales by the other end sellers, the petitioner cannot be made liable. According to the petitioner, the respondent under the impugned assessment order has violated the principles of natural justice by not affording adequate opportunity to the petitioner to raise all objections available to him under law. Under these circumstances, the instant writ petition has been filed, challenging the impugned assessment order.

5. Heard Mr.S.Karunakar, the learned counsel for the petitioner and Mr.M.Jeyakumar, learned Additional Government Pleader for the respondent.

6. The learned counsel for the petitioner drew the attention of this Court to the following decisions:

a) M/s.JKM Graphics Solutions Private Limited-vs- Commerical Tax Officer, Vepery Assessment Circle Chennai, reported in 2017(99) VST 343 (Mad).

b) The Assistant Commissioner (CT), Koyambedu Assessment Circle, Chenni -vs- Infiniti Wholesale Limited, reported in ( 2017) 99 VST 430

c) Althaf Shoes (P) Ltd vs.Assistant Commissioner (CT) Valluvarkottam Assessment Circle, Chennai reported in (2012) 50 VST 179.

Relying on the aforesaid decisions, the learned counsel for the petitioner would submit that for the fault of the other end sellers, the petitioner who is a purchaser cannot be penalized. The learned counsel for the petitioner would further submit that under the impugned assessment order, no personal hearing was afforded to the petitioner.

7. Per Contra, the learned Additional Government Pleader appearing for the respondent would submit that alternate appellate statutory remedy is available to the petitioner as against the assessment order. Since there has been suppression by the other end sellers according to him input tax credit claimed by the petitioner had to be reversed.

8. This Court has examined the impugned assessment order and as seen from the assessment order, it is clear that no personal hearing was afforded to the petitioner which is mandatory as per settled law laid down by various decisions of this Court. Furthermore in the instant case, the petitioner has given sufficient reasons as to why he could not sent a reply to the pre revision notice, dated 07.04.2017. Further as already held by this Court in the case of The Assistant Commissioner (CT), Koyambedu Assessment Circle, Chennai -vs- Infiniti Wholesale Limited, reported in ( 2017) 99 VST 430 and Althaf Shoes (P) Ltd vs.Assistant Commissioner (CT) Valluvarkottam Assessment Circle, Chennai reported in (2012) 50 VST 179 referred to supra by the learned counsel for the petitioner, it is now settled law that for the fault of the other end sellers for not reporting the sales, the petitioner, cannot be held liable, as he has reported the purchases effected by him from the other end sellers.

9. For the foregoing reasons, this Court is of the considered view that the respondent has violated the principles of natural justice and has not passed the order in the light of the principles laid down by this Court in the case of The Assistant Commissioner (CT), Koyambedu Assessment Circle, Chennai -vs- Infiniti Wholesale Limited, reported in ( 2017) 99 VST 430 and M/s.JKM Graphics Solutions Private

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Limited-vs- Commerical Tax Officer, Vepery Assessment Circle Chennai, reported in 2017(99) VST 343 (Mad) and therefore, the impugned assessment order dated 10.08.2017 passed by the respondent in TIN No.33445602521 is hereby quashed and the matter is remanded back to the respondent for fresh consideration and the respondent shall pass final orders in accordance with law after giving adequate opportunity to the petitioner including the right of personal hearing to raise all objections available to them under law within a period of eight weeks from the date of receipt of a copy of this Order. No Costs. Consequently connected miscellaneous petition is closed.
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