In W.P.s filed by a company against tax assessment orders, the High Court set aside the impugned orders dated 24.04.2015 because the petitioner was denied an opportunity of a personal hearing before the decision.
Impugned orders dated 24.04.2015 set aside; matter remanded to respondent for fresh consideration after personal hearing.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15.03.2016
CORAM
THE HON'BLE Mr. JUSTICE M.DURAISWAMY
W.P.Nos.15926 to 15932 of 2015 and M.P.Nos.1 to 1 of 2015
Kannappan Iron and Steel Company (P) Ltd., rep by its Managing Director T.S.P.Kannappan, 9/111, Kalidas Road, Ramnagar, Coimbatore – 641 009. ... Petitioner in all W.Ps Vs.
The Assistant Commissioner (CT), Ramnagar Circle, Coimbatore. ... Respondent in all W.Ps
Petitions filed under Article 226 of The Constitution of India praying to issue a writ of certiorari to call for the records on the file of the respondent herein in TIN: 33311982504 for the assessment years 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 and 2014-15 dated 24.04.2015 and quash the same.
The petitioner has filed the above Writ Petitions to issue writs of certiorari to call for the records on the file of the respondent herein in TIN: 33311982504 for the assessment years 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 and 2014-15 dated 24.04.2015 and to quash the same.
2.The learned counsel for the petitioner submitted that on 21.04.2015, the respondent called upon the petitioner to pay the difference tax/objection, if any, for the suppressed turnover along with interest within 15 days. However, on 24.04.2015 itself, the respondent passed the impugned orders without giving an opportunity of personal hearing.
3.Mr.V.Haribabu, learned Additional Government Pleader (Tax) appearing for the respondent submitted that since no personal hearing was given to the petitioner, the respondent may be directed to decide the matter afresh.
4.Having regard to the submissions made by the learned counsel on either side, taking note of the fact that the petitioner was not given due opportunity of personal hearing, the impugned orders dated 24.04.2015 are liable to be set aside. Accordingly, the same are set aside and the matter is remanded to the respondent for fresh consideration. The respondent is directed to consider the petitioner's objections and decide the matter afresh after affording due opportunity of personal hearing to the petitioner.
5.With these observations, the Writ Petitions are disposed of. No costs. Consequently, the connected miscellaneous petitions are closed. va s/dAssistant Registrar(CS-IV) True Copy Sub-Assistant Registrar To
The Assistant Commissioner (CT), Ramnagar Circle, Coimbatore.
1 issue framed by the court
Whether the impugned orders dated 24.04.2015 should be quashed due to lack of personal hearing?
Kannappan Iron and Steel Company (P) Ltd.
The Assistant Commissioner (CT), Ramnagar Circle, Coimbatore
M.Duraismi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
