Allowed

M/S.Arun Smelters Ltd., v. the Assistant Commissioner (Ct

Madras HC2 Mar 2020WP/13568/2013

Case brief

AI extract

What is this about?

This court disposed of two writ petitions filed under Article 226 to quash tax assessment orders. The court observed a lack of opportunity for cross-examination of departmental witnesses, held the orders violative of natural justice, and remanded the matter for fresh consideration. The taxpayer was directed to submit objections within two weeks, after which the Department must pass orders on merit

What did the court decide?

Impugned orders set aside; matter remanded for fresh consideration including opportunity for cross-examination; orders to be passed within 2 weeks of receipt of objections.

M/S.Arun Smelters Ltd., Vs the… — Constitutional and Fundamental Rights | Madras HC (2020)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.03.2020 CORAM

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THE HONOURABLE MR.JUSTICE R.MAHADEVAN

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W.P.Nos.13568 and 13569 of 2013 M.P.Nos.1 and 1 of 2013

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M/s.Arun Smelters Limited rep.by its Director Umesh Madan No.54, 1^st Lane, Pantheon Road Egmore, Chennai-600 008. ... Petitioner in both W.Ps.

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The Assistant Commissioner (CT) Valluvarkottam Assessment Circle Sire Mansion II Floor 621, Anna Salai, Chennai-6. ... Respondent in both W.Ps.

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W.P.No.13568 of 2013 filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorari to call for the records relating to the impugned order passed by the respondent in TNGST No.1501028/1997-98 dated 28.02.2013 and quash the same as arbitrary, violative of principles of natural justice and without jurisdiction.

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W.P.No.13569 of 2013 filed under Article 226 of the

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Constitution of India, praying for issuance of a Writ of Certiorari to call for the records relating to the impugned order passed by the respondent in TNGST No.1501028/1998-99 dated 28.02.2013 and quash the same as arbitrary, violative of principles of natural justice and without jurisdiction.

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For Petitioner : Mr.K.Jayachandran

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These writ petitions have been filed to quash the impugned proceedings of the respondent herein, as illegal, arbitrary and violative of the principles of natural justice.

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

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2.Mr.A.N.R.Jayaprathap, learned Government Advocate (Taxes), takes notice for the respondent.

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3.By consent of the learned counsel on both sides, the writ petitions are taken up for final disposal.

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4.Though several grounds have been canvassed by the learned counsel for the petitioner in these writ petitions, the only ground which is required to be considered is that the respondent should have afforded an opportunity to the petitioner for crossexamination of the witnesses, viz. the sellers of the petitioner, which was relied upon by the Department, but the same was not complied with.

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5.The learned Government Advocate appearing for the respondent has submitted that the documents secured from some of the dealers have been declared as bill traders and that the request of the petitioner for securing the witnesses for crossexamination is not possible at this length of time.

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6.Taking note of the submissions made on either side, the impugned orders are set aside and the matter is remanded back to the respondent for fresh consideration. The respondent is directed to furnish copies of the statements of witnesses, viz. the sellers of the petitioner and also the documents like cancellation of R.C., to the petitioner, within a period of two weeks from the date of receipt of a copy of this order, for which objections shall be filed by the petitioner within a period of two weeks therefrom. Thereafter, the Department shall pass appropriate orders on merits and in accordance with law, within a period of two weeks from the date of receipt of objections.

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7.The writ petitions are disposed of accordingly. No costs. Consequently, the connected miscellaneous petitions are closed.

Sd/-

Assistant Registrar

//True Copy//

Sub Assistant Registrar

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The Assistant Commissioner (CT) Valluvarkottam Assessment Circle Sire Mansion II Floor,621, Anna Salai, Chennai-6.

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

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+1cc to M/s.K.Jayachandran, Advocate, S.R.No.18080 +1cc to the Spl.Government Pleader, S.R.No.18835

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W.P.Nos.13568 and 13569
of 2013
M.P.Nos.1 and 1
of 2013
CP(CO)
nvi/28.5.2020

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

M/S.Arun Smelters Ltd., v. the Assistant Commissioner (Ct

Case brief

What is this about?

What did the court decide?

M/S.Arun Smelters Ltd., v. the Assistant Commissioner (Ct

Case brief

What is this about?

What did the court decide?

What the court decided

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