M/S.Navin Agency, v. Commercial Tax Officer
Case brief
What is this about?
The Madurai Bench of the Madras High Court set aside writ petitions filed against pre-revision notices issued by the Commercial Tax Officer. The court quashed the orders for violating natural justice due to lack of personal hearing and non-consideration of replies, remanding the matter for fresh consideration with an opportunity of a personal hearing within two months.
What did the court decide?
Impugned orders set aside; matter remanded for fresh consideration with personal hearing within two months.
What the court decided
1
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 12.06.2018
CORAM:
THE HONOURABLE MR.JUSTICE M.GOVINDARAJ
Writ Petition(MD)Nos.9230 to 9232 of 2018 and W.M.P.(MD).Nos.8530 to 8532 of 2018
M/s. Navin Agency, represented by its Proprietor A.Joseph Jerald, No.54-A, Dindigul Main Road, Karumandapam, Trichy.
... Petitioner in all W.Ps. Vs .
The Commercial Tax Officer, Srirangam Assessment Circle, Trichy. ... Respondent in all W.Ps.
Prayer in all W.Ps.: Writ Petitions are filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to call for the records in TIN 33213460354/2011-12, 201213 and 2014-15 dated 27.02.2018 issued by the respondent and quash the same as arbitrary, illegal and against the principles of natural justice and direct the respondent to furnish the copies of the records as sought for by the petitioner in his reply dated 28.11.2017 and pass an assessment order afresh, in the light of the guidelines enunciated in the batch of writ petitions in the case of M/s. JKM Solutions Private Limited reported in 2017(99) VST 343 (Mad) including the opportunity of personal hearing within such time as may be directed by this Court.
Issues for consideration
1 issue framed by the court
Whether the impugned orders passed without considering objections or affording a personal hearing violate principles of natural justice.
Parties & counsel
- petitioner
M/s. Navin Agency
- respondent
The Commercial Tax Officer, Srirangam Assessment Circle, Trichy
Coram
M. Govindaraj
Case details
As recorded by the court registry
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