R.N.Radha v. The Goverment of Tamil Nadu
Case brief
What is this about?
Petitioner firm challenged a penalty order imposed by the Commercial Tax Officer following an inspection. The Court set aside the order and directed the respondent to furnish copies of seized documents to the petitioner, enabling them to file objections before fresh orders are passed.
What did the court decide?
Impugned order set aside; respondent directed to furnish copies of seized documents at petitioner's cost; petitioner given two weeks to file objections; Assessing Authority directed to pass orders wit
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 11.01.2016
CORAM:
THE HON'BLE MR.JUSTICE R.MAHADEVAN
M/s.Kamatchi Steels,
Rep. by its Partner T.Mahadevan, 38/A, New Vellore Main Road, Arcot, Vellore District. ... Petitioner
Vs. The Commercial Tax Officer, Arcot, Vellore District. ... Respondent
PRAYER : Petition filed under Article 226 of the Constitution of India for the issuance of Writ of Certiorari calling for the records of the respondent in his proceedings in TIN 33434581165/2009-10, dated 28.10.2015 and quash the same as illegal.
For Petitioner : Mr.S.Ramanathan
For Respondent : Mr.S.Kanmani Annamalai Additional Government Pleader
Challenging the order of the respondent dated 28.10.2015 pertaining to the Assessment Year 2009-2010, this writ petition has been filed before this Court.
Issues for consideration
1 issue framed by the court
Whether the impugned order imposing penalty should be quashed on the grounds that the petitioner was not furnished with copies of documents seized during inspection.
Parties & counsel
- petitioner
M/s. Kamatchi Steels
- respondent
The Commercial Tax Officer, Arcot
Coram
R. Mahadevan
Case details
As recorded by the court registry
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