Allowed

Sunlit Future, v. Commercial Tax Officer(main)

Madras HC23 Mar 2018WP/6715/2018

Case brief

AI extract

What is this about?

The Court allowed a writ petition for certiorari, holding that the impugned tax order passed without a personal hearing violated natural justice. It set aside the order and remitted the matter for fresh consideration after an opportunity of hearing.

What did the court decide?

The impugned order dated 11.10.2017 is set aside and the matter is remitted to the respondent for fresh consideration after giving due opportunity of personal hearing.

Sunlit Future, Vs Commercial Tax Officer(main) — Execution and Attachment | Madras HC (2018)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 23.03.2018

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CORAM

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THE HONOURABLE MR. JUSTICE M.DURAISWAMY

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W.P.No.6715 of 2018

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and W.M.P.No.8341 of 2018

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Sunlit Future (A unit of Auroville Foundation) rep by its Proprietrix Divya Kapoor Auroshilpam – Auroville, Villupuram District, Tamil Nadu – 605 101.

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.. Petitioner Vs. Commercial Tax Officer (Main), 136-137, Second Floor, Jawaharlal Nehru Street, Tindivanam, Tamil Nadu – 604 001. .. Respondents

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Petition filed under Article 226 of the Constitution of India to issue a Writ of certiorari to call for the records of the order dated 11.10.2017 in TIN No.33574723484/2012-13 passed by the respondent and quash the same.

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For Petitioner : Mr.Krishna Srinivas for M/s.Ramasubramaniam & Associates For Respondent : Mrs.G.Dhanamadhri Government

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By consent, the main Writ Petition is taken up for disposal at the admission stage itself.

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2.The petitioner has filed the above Writ Petition to issue a Writ of certiorari to call for the records of the order dated 11.10.2017 passed by the respondent and to quash the same.

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3.The learned counsel for the petitioner submitted that the respondent had passed the impugned order without giving an opportunity of personal hearing to the petitioner, which is violative of principles of natural justice.

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

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4.Mrs.G.Dhanamadhri, learned Government Advocate taking notice for the respondent submitted that since the petitioner was not given an opportunity of personal hearing, the impugned order can be set aside and the matter may be remitted back to the respondent for fresh consideration.

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5.Having regard to the submissions made by the learned counsel on either side, since the petitioner was not given an opportunity of personal hearing, which is violative of principles of natural justice, the impugned order is liable to be set aside. Accordingly, the impugned order is set aside. The matter is remitted back to the respondent for fresh consideration. The respondent is directed to decide the matter afresh, after giving due opportunity of personal hearing to the petitioner, in accordance with law.

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6.With these observations, the Writ Petition is allowed. No
costs. Consequently, the connected miscellaneous petition is
closed.
s/d-
Assistant Registrar(CS VIII)
True Copy
Sub-Assistant Registrar
va
To
Commercial Tax Officer (Main),
136-137, Second Floor,
Jawaharlal Nehru Street,
Tindivanam, Tamil Nadu – 604 001.
+1 CC to Mr.S. Ramasubramanian, advocate sr 22235.
+1 CC to Spl. Govt. Pleader(T) sr 22998

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W.P.No.6715 of 2018 and W.M.P.No.8341 of 2018

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NM(CO) SP(04/04/2018)

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

Sunlit Future, v. Commercial Tax Officer(main)

Case brief

What is this about?

What did the court decide?

Sunlit Future, v. Commercial Tax Officer(main)

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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