Petitioner challenged assessment orders under TNVAT Act passed without considering objections filed on 22.09.2017 despite order date shown as 14.09.2017.
Impugned orders set aside and matters remanded to third respondent for fresh consideration including personal hearing and redoing assessment in accordance with law.
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 : 14.11.2017
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
WP Nos. 27992 to 27997 of 2017 & WMP Nos. 30032 to 30037 of 2017
Sri Murugan Electrical Stores,
Rep.by Proprietor, M.Krishnamoorthy,
No.90, Thiruchengode Road,
Paramathi, Namakkal- 637 207. ... Petitioner
in all W.Ps.
Vs.
1. The Commissioner of Commercial Taxes,
Chepauk, Chennai-600 005.
2. The Deputy Commissioner of Commercial Tax,
Mohanur Road, Old Munsif Court Campus,
Namakkal-637 001, Namakkal District.
3. The Assistant Commissioner (Sales Tax) (FAC)
Namakkal (Rural), Mohanur Road,
Old Munsif Court Campus,
Namakkal- 637 001, Namakkal District.
... Respondent
in all W.Ps.
Prayer : Writ Petitions filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, to call for the records relating to the impugned order passed by the 3rd respondent in TIN: 33883101716/2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 201516, respectively, dated 14.09.2017 and to quash the same consequently direct the third respondent to pass orders afresh after taking into consideration the objections of the petitioner dated 22.09.2017, and providing an opportunity of personal hearing the petitioner herein.
For Petitioner : Mr.S.Saravanan
For Respondents : Mr.S.Kanmani Annamalai
Additional Government Pleader
C O M M O N O R D E R
Heard Mr.S.Saravanan, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. With consent on either side, these writ petitions are taken up for final disposal.
petitioner has not filed any objection. Therefore, they have filed these writ petitions challenging the assessment orders on the ground that they have been passed in violation of principles of natural justice and as it has been passed without considering the objection of the petitioner. The endorsement made in the letter delivery book on 22.09.2017, cannot be denied by the third respondent and there is no material placed before this Court to deny the same. If the third respondent had passed the assessment orders on 14.09.2017 itself, then she could have very well made such an endorsement in letter delivery book and refused to entertain the objections. The fact that the objections were entertained on 22.09.2017 itself, presupposes that there was no order of assessment passed until such date. Thus, the date given in the assessment orders as 14.09.2017, cannot be taken to be the date on which the assessment orders have been passed, since the third respondent has received the objections on 22.09.2017, without any demur and without recording that she has already passed an assessment order. The above finding is sufficient to hold that the impugned proceedings have been passed in violation of principles of natural justice.
Sd/Assistant Registrar
//True copy//
Sub Assistant Registrar
sm/abr
To
WP Nos. 27992 to 27997 of 2017
SK(CO)
GN(06/12/2017)
2 issues framed by the court
Whether the assessment orders passed based on alleged violation of principles of natural justice and lack of consideration of petitioner's objections can be set aside as they were passed without givin
Whether the endorsement in the letter delivery book accepting objections dated 22.09.2017 negates the validity of the assessment order dated 14.09.2017 passed without considering the said objections.
3 provisions across 2 enactments
Sri Murugan Electrical Stores, Rep.by Proprietor, M.Krishnamoorthy
The Commissioner of Commercial Taxes, Chepauk, Chennai
The Deputy Commissioner of Commercial Tax, Mohanur Road, Old Munsif Court Campus, Namakkal
The Assistant Commissioner (Sales Tax) (FAC) Namakkal (Rural)
T.S.Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
