The High Court set aside an assessment order passed without considering the petitioner's objections and remanded the matter for fresh consideration after hearing.
Impugned order remanded back to the 1st respondent for fresh consideration with opportunity of personal hearing.
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 OF MADRAS
DATED: 10.07.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH
W.P.No.12541 of 2012 and
M.P.No.1 of 2012
Shri Vijayalakshmi Agency,
rep.by its Proprietor,
G.M.Chandrasekar,
37/19, Govindappa naicken Street,
Chennai-1. ...Petitioner
Vs
1.The Assistant Commissioner (CT)
Mannady (West) Circle
Wavoo Complex, NSC Bose Road,
Chennai-1.
2.The Deputy Commercial Tax Officer,
Mannady (West) Circle,
Wavoo Complex, NSC Bose Road,
Chennai-1.
3.The Assistant Commissioner (CT)
Vallalar Nagar Assessment Circle,
Angappa Naicken Street,
Chennai-1. ...Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, to call for the records of the respondent in TIN 33461261954/200910 dated 07.02.2012 and quash the impugned proceedings dated 07.02.2012.
For Petitioner : Mr.R.Kumar
For Respondents: Ms.G.Dhanamadhri
Govt.Advocate
O R D E R
Pursuant to the notice issued by the 1st respondent herein seeking for reversal of Input Tax Credit (ITC), the petitioner
herein had given his objections through a letter dated 13.10.2011 stating among other things that the purchases referred to by the respondents were prior to the date of cancellation of registration of the concerned Dealers. The respondent while passing the impugned Assessment Order had extracted his objections in the Assessment Order. But without consideration of such a objections, the respondents had passed an order confirming the proposal, on the ground that the Dealer /petitioner has not come out with a proper explanation, inspite of sufficient opportunity.
Assistant Registrar (Insp Cell) //True Copy//
Sub Assistant Registrar
Sk
To
1.The Assistant Commissioner (CT) Mannady (West) Circle Wavoo Complex, NSC Bose Road, Chennai-1.
W.P.No.12541 of 2012
RR(CO)
GN(26/08/2019)
1 issue framed by the court
Whether the impugned assessment order was passed without considering the petitioner's specific objections regarding purchases prior to cancellation of registration.
Shri Vijayalakshmi Agency
The Assistant Commissioner (CT) Mannady (West) Circle
The Deputy Commercial Tax Officer, Mannady (West) Circle
The Assistant Commissioner (CT) Vallalar Nagar Assessment Circle
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
