IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.1.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN W.P.No.533 of 2011, W.P.No.534 of 2011, W.P.No.535 of 2011, and W.P.No.536 of 2011, CHANDRIKA DIGICLICK ZONE REP BY ITS PROPRIETRIX R. ANITHA W-120 ANNA NAGAR 3RD AVENUE CHENNAI 40 [ PETITIONER IN ALL THE WRIT PETITIONS] Vs 1 THE ASSISTANT COMMISSIONER (CT) AMAINDAKARAI ASSESSMENT CIRCLE 3 RD FLOOR KURALAGAM ANNEXE CHENNAI 108 2 THE JOINT COMMISSIONER (CT) CHENNAI (CENTRAL) DIVISION FOURTH FLOOR PAPJM BUILDINGS, GREAMS ROAD CHENNAI 6 [ RESPONDENTS IN ALL THE WRIT PETITIONS] W.P.No.533 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus Under Article 226 of the Constitution of India quashing the proceedings of the 2nd respondent herein in Rc. No.8463/2010/B1 Assessment 2007-2008 dated 22.11.2010 in so far as it rejects the revision petition filed by the petitioners under section 54 of the Tamilnadu Value Added Tax Act 2006 on 31.8.2010 for the assessment year 2007-08 and arising out of the order of the 1st respondent dated 28.6.2010 while directing the 2nd respondent to entertain and dispose the revision petition filed by the petitioners on merits. W.P.No.534 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus Under Article 226 https://hcservices.ecourts.gov.in/hcservices/ of the Constitution of India quashing the proceedings of the 2nd respondent herein in Rc. No.8463/2010/B1 Assessment 2008-2009 dated 22.11.2010 in so far as it rejects the revision petition filed by the petitioner under section 54 of the Tamilnadu Value Added Tax Act, 2006 on 31.8.2010 for the assessment year 2008-09 and arising out of the order of the 1st respondent dated 19.7.2010 while directing the 2nd respondent to entertain and dispose the revision petition filed by the petitioners on merits. W.P.No.535 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari to quash the proceedings of the first respondent herein in TIN.No.33561024152/2007-08, assessment year 2007-2008, dated 28.6.2010. W.P.No.536 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari to quash the proceedings of the first respondent herein in TIN.No.33561024152/2008-09, dated 19.7.2010. For petitioner in all the petitions: Mr.N.Prasad For respondents in all the petitions: Mr.R.Mahadevan Additional Government Pleader (T) C O M M O N O R D E R The writ petitions in W.P.No.533 of 2011 and W.P.No.534 of 2011 have been filed challenging the orders passed by the second respondent rejecting the revision petitions filed by the petitioner, under Section 54 of the Tamil Nadu Value Added Tax Act, 2006. 2. At this stage of the hearing of the writ petitions, the learned Additional Government Pleader (Taxes), appearing for the respondents, had submitted that the notice, dated 28.6.2010, in respect of W.P.No.533 of 2011 and the notice dated 19.7.2010, in respect of W.P.No.534 of 2011, issued by the Assistant Commissioner (CT), the first respondent herein, are only show cause notices and that the petitioner would be entitled to file its objections to the claims made in the said notices. He had also submitted that it would be open to the petitioner to file its objections, including the grounds raised in the revision petitions. On such objections being filed by the petitioner before the first respondent, the first respondent would consider the same and pass appropriate orders thereon, on merits and in accordance with law. https://hcservices.ecourts.gov.in/hcservices/ 3. The learned Additional Government Pleader (Taxes), appearing for the respondents, had also submitted that no recovery proceedings would be initiated against the petitioner, with regard to the input tax credit assessments, as stated in the notices, dated 28.6.2010 and dated 19.7.2010, till final orders of assessments are passed by the first respondent. He had also submitted that the Joint Commissioner (CT), Chennai (Central) Division, the second respondent herein, had also stated that the notices issued by the first respondent, dated 28.6.2010 and dated 19.7.2010, are neither orders, nor proceedings, as stipulated under the Tamil Nadu Value Added Tax Act, 2006. 4. In view of the said submissions made by the learned Additional Government Pleader (Taxes), appearing for the respondents, the petitioner is directed to submit its objections to the notices, dated 28.6.2010 and 19.7.2010, before the first respondent, within a period of fifteen days from today. On submission of such objections by the petitioner, the first respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of four weeks thereafter. It is made clear that no recovery proceedings should be initiated against the petitioner based on the notices, dated 28.6.2010, and 19.7.2010, till the first respondent passes appropriate orders, as directed above. The writ petitions are disposed of accordingly. No costs. Connected M.P.No.1 of 2011 is closed. W.P.No.535 and 536 of 2011: In view of the orders passed in the writ petitions, in W.P.No.533 of 2011 and W.P.No.534 of 2011, no further orders are required to be passed in W.P.Nos.535 and 536 of 2011. Hence, the writ petitions, in W.P.Nos.535 and 536 of 2011 are closed. No costs. Connected M.P.Nos.1 and 1 of 2011 are closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar lan https://hcservices.ecourts.gov.in/hcservices/ To: 1 THE ASSISTANT COMMISSIONER (CT) AMAINDAKARAI ASSESSMENT CIRCLE 3 RD FLOOR KURALAGAM ANNEXE CHENNAI 108 2 THE JOINT COMMISSIONER (CT) CHENNAI (CENTRAL) DIVISION FOURTH FLOOR PAPJM BUILDINGS, GREAMS ROAD CHENNAI 6 +1cc to Spl. Govt. Pleader (Taxes) Sr 3141 +2ccs to Mr.N.Inbarajan, Advocate Sr2627 NG(CO) km/18.1. W.P.No.533 of 2011, W.P.No.534 of 2011, W.P.No.535 of 2011, and W.P.No.536 of 2011, https://hcservices.ecourts.gov.in/hcservices/