Disposed

Tvl.Shree Guru Hasti Thanga v. The State Tax Officer

Madras HC23 Apr 2018WP/10086/2018

Case brief

AI extract

What is this about?

The Court, noting the petitioner paid the entire tax, disposed of the writ petition by treating the impugned assessment order as a show cause notice and directing the respondent to allow objections and a personal hearing before redoing the assessment.

What did the court decide?

Direction to treat the impugned assessment order as a show cause notice, file objections within two weeks, and allow a personal hearing followed by a redo of the assessment.

Tvl.Shree Guru Hasti Thanga Vs The State Tax Officer — Writ and Judicial Review | Madras HC (2018)

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In the High Court of Judicature at Madras

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Dated : 23.4.2018

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Coram :

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The Honourable Mr.Justice T.S.SIVAGNANAM

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Writ Petition No.10086 of 2018 & WMP.Nos.12041 & 12042 of 2018

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Tvl.Shree Guru Hasti Thanga Maligai, rep.by its Proprietor

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The State Tax Officer, Poonamalee Assessment Circle, Varadharajapuram, Chennai-602123. ...Respondent

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PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of the respondent in TIN No.33031662752/2016-17 dated 30.11.2017, quash the same and further direct the respondent to grant an opportunity to file explanation and an opportunity of personal hearing.

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Mrs.G.Dhana Madhri, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petition itself is taken up for final disposal.

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The petitioner is aggrieved by the assessment order dated 30.11.2017 for the year 2016-17.

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Since the petitioner did not avail the appeal remedy available under the Statute, this Court would be fully justified in dismissing the writ petition. That apart, the assessment order was passed in November 2017. However, taking note of the fact that the petitioner paid the entire tax by cheque dated 06.4.2018, this Court is inclined to grant one opportunity to the petitioner.

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https://hcservices.ecourts.gov.in/hcservices/

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Accordingly, the writ petition is disposed of with a direction to the petitioner to treat the impugned order as a show cause notice and file their objections within two weeks from the date of receipt of a copy of this order. On filing of such objections, the respondent shall afford an opportunity of personal hearing to the petitioner and redo the assessment in accordance with law. No costs. Consequently, the above WMPs are closed.

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Sd/-
Assistant Registrar(CS II)
//True copy//
Sub Assistant Registrar
To
The State Tax Officer,
Poonamallee Assessment Circle,
Varadharajapuram,
Chennai-602123.
+1cc to Mr.C.Rekha Kumari, Advocate SR.No.30810
+1cc to Special Government Pleader (Taxes)SR.No.30438
WP.No.10086 of 2018 & WMP.
Nos.12041 & 12042 of 2018
RSI(CO)
GN(11/05/2018)

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https://hcservices.ecourts.gov.in/hcservices/

Tvl.Shree Guru Hasti Thanga v. The State Tax Officer

Case brief

What is this about?

What did the court decide?

Tvl.Shree Guru Hasti Thanga v. The State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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