The petitioner is aggrieved against the order passed by the first respondent dated 30.09.2016 and 28.11.2016, which are nothing but the order of assessment and the order passed on the verification application. Consequently, the petitioner also seeks for a direction to the first respondent to pass fresh orders without being influenced by the VAT Audit report dated 08.12.2015.
2. Mr.V.Sundareswaran, learned counsel for the petitioner submitted that the petitioner in fact has filed an appeal before the First Appellate Authority viz., the second respondent herein and the appeal was returned on 06.02.2017 on the reason that the petitioner has paid 25% of the tax liability belatedly, that is after 73 days.
3. The learned Government Advocate submitted that since the petitioner has approached the Appellate Authority and filed the appeal which is returned only for effecting the compliance, he may be directed to proceed with such remedy before such authority instead of entertaining the present writ petition.
4. Perusal of the return memo dated 06.02.2017 issued by the second respondent would show that the petitioner has paid the disputed amount on 01.02.2017, however with a delay of 73 days. Further perusal of the return memo would only show that the appeal filed by the petitioner was not rejected and on the other hand it was only returned for re-submission after effecting the compliance. Since the petitioner has made the payment of 25% of the tax liability and the Appellate Authority being the fact finding authority, has to consider the whole issue on mertis and in accordance with law, as this Court is not inclined to go into the factual aspects of the matter by entertaining the writ petition.
K.RAVICHANDRABAABU,J.
mk
5. Accordingly, this writ petition is disposed of, by directing the second respondent to entertain the appeal and dispose of the same on merits and in accordance with law, after giving due opportunity of hearing to the petitioner. The petitioner is directed to re-present the appeal within a period of two weeks from the date of receipt of a copy of this order. On receipt of such appeal, the second respondent shall dispose of the same, as stated supra, within a period of four weeks thereafter. No costs. Consequently, connected miscellaneous petition is closed.
07.06.2017 Speaking/Non-speaking order Index : Yes/No mk Note: Issue order copy on 09.06.2017 To
1. The Commercial Tax Officer No.55, Bharathiar Salai, CT Buildings, Vellore (North), Vellore.
2. The Appellate Deputy Commissioner (Appeals) No.4, Fort Round Road, Vellore- 632 001.
W.P.No.9896 of 2017 http://www.judis.nic.in http://www.judis.nic.in