Petitioner challenged a notice for proposed interest levy under Sales Tax Act. Court held petitioner must first respond to the notice via 2nd respondent before seeking quashing, thus disposing petition with liberty to object.
Petitioner granted liberty to file objections to the notice within 30 days for the 2nd respondent to consider.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH
W.P.No.30397 of 2008 and M.P.No.1 of 2008
Tvl.S.S.D.Oil Mills Co. Ltd., Rep. by its Director Mr.D.Ramamurthy, No.132, Village Road, Iyyappanthangal, Chennai - 600 056. ...Petitioner Vs 1. The State of Tamilnadu Rep. by its Secretary to Government, Department of Commercial Tax, Fort St.George, Chennai - 600 009.
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records relating to the notice issued by the 2nd respondent in his notice No .TNGST 1660264/2003-04 dated 28.10.2008 received by the petitioner on 12.11.2008 and quash the same.
For Petitioner : Mr.M.D.Ibrahim Ali
For Respondents : Mrs.Dhanamadhri Government Advocate ORDER
The impugned notice under challenge is only the proposed action for levy of interest under Section 24(3) of the Tamilnadu General Sales Tax Act, calling for objections from the petitioner.
2 issues framed by the court
Whether the High Court should grant liberty to raise objections to the proposed levy of interest before quashing the notice.
Whether the statutory duty to hear objections precludes immediate judicial interference in a show cause notice stage.
2 provisions across 2 enactments
Tvl.S.S.D.Oil Mills Co. Ltd.
The State of Tamilnadu
The Commercial Tax Officer
M.S.RAMESH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
