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March 23, 2023

For the purpose of validating an assessment order under the TNVAT Act, resubmit Forms C and F: HC

For the purpose of validating an assessment order under the TNVAT Act, resubmit Forms C and F: HC

Fact and issue of the case

These Writ Petitions have been filed challenging the impugned assessment orders all dated 15.12.2022 passed under the Central Sales Tax Act, 1956 (Hereinafter after to as CST Act) in respect of the assessment years 2008-09, 2010-11 and 2012-13 and under the Tamil Nadu Value Added Tax, Act 2006 (Hereinafter referred to as TNVAT Act, 2006) in respect of the assessment year 2008-09, on the ground of violation of principles of natural justice.

This is the second round of litigation before this Court. Earlier, the petitioner had challenged the assessment orders also on the ground of violation of principles of natural justice. This Court by its order dated 24.02.2020 quashed the earlier assessment orders and remanded the matters back to the respondent for fresh consideration on merits and in accordance with law, after adhering to the principles of natural justice. Pursuant to the order dated 24.02.2020 passed in W.P.Nos.32277 of 2015, etc., batch, the

The petitioner has challenged the impugned assessment orders on the following grounds:

a) Despite having received the ‘C’ and ‘F’ Declaration Forms on 17.05.2022 and despite seeking three weeks time to send a detailed reply by its communication dated 10.05.2022, the respondent has not considered the said request and has also not considered the ‘C’ and ‘F’ Declaration Forms submitted by the petitioner in the impugned assessment orders;

b) The Petitioner received the communication from the respondent, calling upon them to appear for personal hearing only on 02.12.2022, which is the date of personal hearing and therefore, they were unable to attend the same.

As seen from the documents filed along with these Writ Petitions, the letters dated 17.05.2022 sent by the petitioner to the respondent in which the petitioner alleges that ‘C’ and ‘F’ Declaration Forms are enclosed are acknowledged only by the Assistant of the respondent.

Observation of the court

This Court having noticed from the communication dated 20.01.2023 that the said acknowledgment has been duly acknowledged by the Deputy State Tax Officer – 2, Annur Circle, Coimbatore by name P.Vasagi, is of the considered view that the said communication was duly received by the respondent. However, to avoid any doubt, the petitioner will have to re-submit ‘C’ and ‘F’ Declaration Forms once again with the respondent.

This Court is in agreement with the view taken by the learned Single Judge of this Court in M/s.Arvind Remedies Ltd., Vs. The Assistant Commissioner (CT), Vepery Assessment Circle, Chennai – 600 006 case referred to supra. However, the petitioner will have to re-submit the ‘C’ and ‘F’ Declaration Forms with the respondent once again, within a time frame to be fixed by this Court and appear for personal hearing on the fixed date.

In so far as the impugned assessment orders are concerned, since there is no violation of principles of natural justice till the date of the assessment orders, this Court is not interfering with the impugned assessment orders. However, in view of the fact that the petitioner has submitted the ‘C’ and ‘F’ Declaration Forms with the respondent on 20.01.2023, after passing of the impugned assessment orders, the petitioner is directed to file a fresh application under Section 84 of the TNVAT Act, 2006, seeking for rectification of the impugned assessment orders, enclosing the ‘C’ and ‘F’ Declaration Forms and all other required documents, within a period of one week from the date of receipt of a copy of this order. On receipt of the said application, the respondent shall afford a personal hearing to the petitioner on 09.03.2023 at 10:30 a.m.. The petitioner is also directed to appear before the respondent on the said date without fail. After affording

With the aforementioned directions, these Writ Petitions are disposed of. No Costs. Consequently, the connected Writ Miscellaneous Petitions are closed.


In the result, appeal of the assessee is allowed and ruled in favour of the assessee


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