Tvl. Bmw India Private Limited Vs Deputy Commissioner (CT)

The Madras High Court considered a writ petition filed by Tvl. BMW India Private Limited challenging an order from the Deputy Commissioner (CT) dated 17.07.2017. This order assessed BMW India's tax liability and imposed a penalty for the 2014-2015 tax year under the TNVAT Act. BMW India argued that the assessment was made hastily without considering their request for an extension to provide explanations, thus violating the principles of natural justice. They submitted a further reply on 07.12.2020 to demonstrate their good faith.

IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.12.2020
CORAM
THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU
W.P. No. 22132 of 2017
and
W.M.P. No. 23130 of 2017

Tvl. BMW India Private Limited,
No. 36, 1st Cross Street,
2nd Avenue, Mahindra World City,
Natham,
Chengalpattu – 603 002,
Represented by its
Authorized Signatory,
Mr. Venkatraman Chandrasekar Babu. ... Petitioner

vs

1. The Deputy Commissioner (CT) – I,
 Large Taxpayers Unit,
 Chennai – 600 008.

2. The Joint Commissioner (CT) – I,
 Large Taxpayers Unit,
 Chennai – 600 008.

3. The Commissioner,
 Large Taxpayers Unit,
 Chennai – 600 008. ... Respondents

Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records comprised in the impugned order in TIN: 33141603667/2014-15 dated 17.07.2017 on the file of the First Respondent and quash the same.

For Petitioner : Mr. Tarun Gulati, Senior Counsel
for Mr. Kishor Kunal

For Respondents : Mrs. G.Dhana Madhri,
Government Advocate (Taxes)

O R D E R
(through video conference)

Heard Mr. Tarun Gulati, Learned Senior Counsel appearing for the Petitioner and Mrs. G.Dhana Madhri, Learned Government Advocate (Taxes) appearing for the Respondents and perused the materials placed on record, apart from the pleadings of the parties.

2. The First Respondent by Order No. TIN: 33141603667/2014-15 dated 17.07.2017 had assessed the liability of the Petitioner for tax for the year 2014-2015 and imposed penalty under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the 'TNVAT Act' for short).

3. It is submitted by the Learned Senior Counsel appearing for the Petitioner that though the Petitioner had submitted reply dated 16.12.2016 tothe notice dated 09.12.2016 issued by the First Respondent, another notice dated 30.05.2017 had been issued by the First Respondent for which extension of time to submit explanation had been sought by letters dated 27.06.2017, butwithout communicating as to whether that request has been acceded, the First Respondent has hastily proceeded to pass the impugned Order No. TIN: 33141603667/2014-15 dated 17.07.2017 entailing adverse civil consequences to the Petitioner in violation of the principles of natural justice. It is further informed that in order to show bonafides, the Petitioner has now submitted a reply dated 07.12.2020 and a copy of the same has been produced.

To know more in details find the attachment file