High Court at Madras quashed the impugned tax assessment orders because the respondent passed them on the same day objections were received without considering them, violating principles of natural justice.
Impugned orders dated 05.11.2015 set aside; matters remitted to respondent to reconsider objections within six weeks.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 07.12.2015
CORAM:
THE HON'BLE MR. JUSTICE R. MAHADEVAN
W.P.Nos.38480 to 38484 of 2015 and M.P.Nos.1 of 2015
The Chennai Silks 74-C New Market Street Tiruppur 641 604. [ Petitioner in all the Petitions] Vs
The Deputy Commissioner (CT)(FAC) Fast Track Assessment Circle - II Coimbatore.
Writ Petitions filed under Article 226 of the Constitution of India seeking a writ of certiorari to call for the records in respect of the impugned orders TIN 33022324637 / 15 - 16 (April2015-August -2015) dated 05.11.2015 of the Respondent under the Tamil Nadu Value Added Tax Act 2006 and quash the same.
Heard the learned counsel appearing for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader for the respondent and with their consent, the main writ petitions are taken up for disposal.
case of the petitioner, the said notices dated 05.10.2015 were received only on 10.10.2015, which do not specify the time limit within which time, replies have to be submitted. Further, according to the petitioner, the replies dated 29.10.2015 were personally handed over to the respondent on 05.11.2015, which fact is evidenced by the signed acknowledgement given by the respondent in the letter delivery book of the petitioner. But, the impugned orders dated 05.11.2015 were received by the petitioner through post on 07.11.2015, in which there is no mention about the replies submitted by the petitioner and the respondent has simply stated that the dealers have not filed their objections so far and proved that they have no objections to offer. Hence, the petitioner is before this Court.
Based on these, the learned counsel for the petitioner has prayed for allowing of the writ petitions.
petitioner enclosed in the typed set of papers. Hence, this Court finds force in the submission made by the learned counsel for the petitioner. Had the respondent considered the objections filed, the respondent might have dropped the imposition of tax, according to the petitioner. Hence, this Court is of the view that on the ground of denial of opportunity to the petitioner, the impugned orders are liable to be quashed and the matters have to be considered by the respondent afresh on the basis of the objections filed by the petitioner.
The writ petitions are disposed of accordingly. No costs. Connected miscellaneous petitions are closed. -s/dAssistant Registrar True Copy Sub-Assistant Registrar To The Deputy Commissioner (CT)(FAC) Fast Track Assessment Circle - II Coimbatore. +1 cc to Special Government Pleader Taxes sr.65646 +5 ccs to M/S.S.P.Asokan Advocate sr.65775
W.P.Nos.38480 to 38484 of 2015 aa22/12/2015
1 issue framed by the court
Whether the impugned orders violating principles of natural justice by refusing to consider objections filed on the same day as the orders were passed.
2 provisions across 2 enactments
The Chennai Silks
The Deputy Commissioner (CT)(FAC)
R. MAHADEVAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
