The High Court set aside an assessment order passed under the Tamil Nadu Value Added Tax Act for ignoring the petitioner's response. It directed a fresh hearing within six weeks without further notice.
Impugned assessment order set aside; petitioner to be heard; fresh order to be passed de novo within six weeks.
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 AT MADRAS
DATED: 07.10.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.14156 of 2020 and
WMP. No.17620 of 2020
M/s.New Malraja Store, Rep by its Proprietor,
No.5/ 555. Velacherry Main Road, Medavakkam, Chennai- 600 100. .. Petitioner
Vs.
Assistant Commissioner (ST), Medavakkam Assessment Circle, Medavakkam, Chennai- 600 100. .. Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorari to call for the records of the respondent and quash the revision of assessment proceedings in TIN 33026408013/ 2016 - 17 dated 07.02.2020 issued therein and direct the respondent to pass fresh orders after providing an opportunity of personal hearing to the Petitioner.
For Petitioner : Mr.C.Bakthasiromoni For Respondent : G.Dhanamadhri, Government Advocate
Ms.G.Dhanamadhri, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed with the matter finally. Thus by consent expressed by both leaned counsel this matter is disposed finally even at the stage of admission.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
ska/vs
To
Assistant Commissioner (ST),
Medavakkam Assessment Circle,
Medavakkam, Chennai- 600 100.
+1cc to The Special Government Pleader(taxes) , sr no.33242
W.P. No.14156 of 2020
and
WMP. No.17620 of 2020
SVI(CO)
RMP(21/10/2020)
2 issues framed by the court
Whether the impugned assessment order violated the principles of natural justice by not considering the petitioner's response?
Whether the petitioner should be given an opportunity of a personal hearing before passing a fresh assessment order de novo?
2 provisions across 2 enactments
M/s.New Malraja Store
Assistant Commissioner (ST), Medavakkam Assessment Circle
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
