Remanded

Shri Vijayalakshmi Agency v. the Assistant Commissioner (Ct

Madras HC10 Jul 2019WP/12542/2012

Case brief

AI extract

What is this about?

The High Court held that the Assessment Order reversing Input Tax Credit was passed without duly considering the petitioner's objections. The Order was set aside and remanded to the 1st Respondent for fresh consideration after a personal hearing within three months.

What did the court decide?

The impugned order in TIN 33461261954/2010-11 dated 07.02.2012 was set aside and the matter remanded back to the 1st respondent for fresh consideration after personal hearing within three months.

Shri Vijayalakshmi Agency Vs the Assistant Commissioner… — GST and Indirect Tax | Madras HC (2019)

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IN THE HIGH COURT OF JUDICATURE OF MADRAS

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DATED: 10.07.2019

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CORAM:

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THE HONOURABLE MR. JUSTICE M.S. RAMESH

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W.P.No.12542 of 2012 and M.P.No.1 of 2012

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Shri Vijayalakshmi Agency, rep.by its Proprietor, G.M.Chandrasekar, 37/19, Govindappa naicken Street, Chennai-1. ...Petitioner

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1.The Assistant Commissioner (CT) Mannady (West) Circle Wavoo Complex, NSC Bose Road, Chennai-1.

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2.The Deputy Commercial Tax Officer, Mannady (West) Circle, Wavoo Complex, NSC Bose Road, Chennai-1.

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3.The Assistant Commissioner (CT) Vallalar Nagar Assessment Circle, Angappa Naicken Street, Chennai-1.

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The Assistant Commissioner (CT), Manali Assessment Circle, Kuralagam Annexe, Chennai 108. ...Respondents

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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 33461261954/201011 dated 07.02.2012 and quash the impugned proceedings dated 07.02.2012.

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For Petitioner : Mr.R.Kumar

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For Respondents: Ms.G.Dhanamadhri Govt.Advocate

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

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O R D E R

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Pursuant to the notice issued by the 1^st 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.

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In my view, when the petitioner had raised specific objections and the same has been extracted in the impugned order, due consideration should have been extended to the same. In the absence of the same, it would be proper to set aside the order and remand back the matter to the respondents for fresh consideration.

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In the light of the above observations, the impugned order in TIN 33461261954/2010-11 dated 07.02.2012 on the file of the 1st respondent is set aside and consequently, the matter is remanded back to the 1st respondent herein for fresh consideration, after giving an opportunity of personal hearing to the petitioner. Such an exercise shall be completed within a period of three (3) months from the date of receipt of a copy of this order. During such exercise of fresh re-assessment, the petitioner is at liberty to raise further objections before the authorities.

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The writ petition stands disposed of with the above observations. No costs.

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Sd/-

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Assistant Registrar (Insp Cell)

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//True Copy//

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Sub Assistant Registrar

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1.The Assistant Commissioner (CT)

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Mannady (West) Circle Wavoo Complex, NSC Bose Road,

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Chennai-1.

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

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2.The Deputy Commercial Tax Officer, Mannady (West) Circle, Wavoo Complex, NSC Bose Road, Chennai-1.

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3.The Assistant Commissioner (CT) Vallalar Nagar Assessment Circle, Angappa Naicken Street, Chennai-1.

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The Assistant Commissioner (CT), Manali Assessment Circle, Kuralagam Annexe, Chennai 108.

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+1cc to Mr.R.Kumar, Advocate, S.R.No. 57978 +1cc to the Government Pleader(Taxes) , S.R.No. 59390

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W.P.No.12542 of 2012

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RR(CO) GN(26/08/2019)

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

Shri Vijayalakshmi Agency v. the Assistant Commissioner (Ct

Case brief

What is this about?

What did the court decide?

Shri Vijayalakshmi Agency v. the Assistant Commissioner (Ct

Case brief

What is this about?

What did the court decide?

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