Disposed

Kasa Anlagen India Private v. the State Tax Officer

Madras HC13 Jun 2018WP/13943/2018

Case brief

AI extract

What is this about?

The High Court disposed of writ petitions challenging assessment orders under the Tamil Nadu VAT Act for lack of personal hearing. Instead of quashing, the Court directed the petitioner to file a rectification petition. The respondent must consider objections within one week and hold a personal hearing within two weeks, suspending coercive action in the meantime.

What did the court decide?

Petitioner directed to file rectification petition; respondent to consider issues within one week and hold personal hearing within two weeks; coercive action stayed.

Kasa Anlagen India Private 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: 13.06.2018

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CORAM

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THE HONOURABLE Mr.JUSTICE T.S.SIVAGNANAM

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W.P.Nos.13943 to 13945 of 2018 & W.M.P.Nos.16468 to 16470 of 2018

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Kasa Anlagen India Private Limited Represented by its Director M.S.Balaji 18, SIDCO Industrial Estate Thirumudivakkam Chennai- 44 ... Petitioner in all WPs Vs.

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The State Tax Officer Thirumudivakkam Assessment Circle 32 & 33 Sripuram 2^nd Street Thiruneermalai Main Road Chennai- 44

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...Respondent in all WPs

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Prayer: Writ Petitions filed under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus to call for the records of the respondent in TIN 33820884329/2011-12, TIN 33820884329/2012-13 and TIN 33820884329/2013-14 dated 13.04.2018 and quash the same under Article 226 of the Constitution of India and direct the respondent to pass appropriate orders on the objections dated 20.02.2018 with opportunity of personal hearing.

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Heard Mr.R.Kumar, learned counsel for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader appearing on behalf of the respondent.

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

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2.The petitioner has challenged the impugned Assessment orders made under the provisions of the Tamil Nadu Value Added Tax Act for the Assessment years 2011-12, 2012-13 and 2013-14 only on the ground that the petitioner was not afforded an opportunity of personal hearing before completing the assessment, though the petitioner specifically sought for the same.

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3.I have gone through the impugned Assessment orders. Several proposals have been dropped by the respondent by considering the objections filed by the petitioner. However, certain issues which were pointed out by petitioner in their objections were not taken note of.

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4.The learned Additional Government Pleader appearing for the respondent submitted that the respondent is inclined to consider the points raised by the petitioner, provided the petitioner files a petition for rectification.

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5.Accordingly, the writ petitions are disposed of by directing the petitioner to file a petition for rectification insofar as issues which, according to them, were not properly or incorrectly considered. If such petition is filed, the respondent is directed to consider the same within a period of one week from the date of receipt of such petition and shall afford an opportunity of personal hearing to the petitioner and consider those aspects, which are pointed out by the petitioner and take a decision within two weeks from the date of personal hearing. Till then, no coercive action shall be instated against the petitioner. No costs. Consequently, the connected miscellaneous petitions are closed.

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-s/dAssistant Registrar(CCC) True Copy Sub-Assistant Registrar To The State Tax Officer Thirumudivakkam Assessment Circle 32 & 33 Sripuram 2^nd Street Thiruneermalai Main Road Chennai- 44 +1 CC to Mr.R. Kumar, Advocate sr 36920. +1 CC to Spl. Govt. Pleader(T)Sr 37663.

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W.P.Nos.13943 to 13945 of 2018 & W.M.P.Nos.16468 to 16470 of 2018

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SP(25/06/2018)

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

Kasa Anlagen India Private v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

Kasa Anlagen India Private 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

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