VAT High Court Cases

Tamil Nadu VAT Act, 2006 - Appellant filed return in Form-L and opted to pay lump sum tax at 2% under compounding levy scheme in terms of Section 6 of the Tamil Nadu Value Added Tax Act, 2006 - Assessing Officer held that in absence of filing of option letter, assessee was not eligible to pay tax u/s.6 of the Act and therefore, re-computed liability - Appellant filed writ petitions challenging assessment orders - Writ petitions were dismissed on ground that appellant had to avail alternate remedy of appeal provided under provisions of the TNVAT Act - Hence, instant writ appeals were filed - Maintainability of Writ petition - HELD - TNVAT Act does not provide for any separate procedure or form of application for exercising option u/s.6(1) of the Act - Appellant having filed return in Form-L has opted to pay lump sum tax at 2% is deemed to have exercised his option to pay tax at compounded rates - Since appellant has questioned jurisdiction of authority to treat returns as returns other than exercising option u/s.6(1) of the Act, it is one of exceptions which has been carved out to enable aggrieved person to approach Court under Art. 226 of the Constitution though an alternative remedy is provided for - Writ petition has been pending from year 2018 onwards and issue being a legal issue cannot be decided by Appellate Authority under provisions of the TNVAT Act and for this reason appellant shall be permitted to approach Court - Writ petitions are maintainable – the impugned orders are set aside and writ appeals are allowed

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