Remanded

M/s.Santhi Agencies, v. The Commercial Tax Officer

Madras HC20 Feb 2020WP/37620/2016

Case brief

AI extract

What is this about?

The High Court of Judicature at Madras remitted the case to the Commercial Tax Officer to pass a fresh order, finding principles of natural justice violated due to non-participation of the petitioner and failure to furnish evidence of fictitious invoices before issuing a revision notice.

What did the court decide?

The case is remitted to the Respondent to pass a fresh order after furnishing copies of the evidentiary letters to the Petitioner and hearing the Petitioner.

M/s.Santhi Agencies, Vs The Commercial Tax… — Pension and Retirement Benefits | Madras HC (2020)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 20.02.2020

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P. No. 37620 of 2016 and W.M.P. No. 32255 of 2016

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M/s.Santhi Agencies Represented by its Proprietrix R.Santhi

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62, Elankupan Street, Arcot. ... Petitioner

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Vs The Commercial Tax Officer, Arcot. ... Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, call for the records of the Respondent herein in TIN No.33524580679/20072008 and quash the order dated 29.08.2016.

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For Petitioner : Ms. Hema Muralikrishnan Senior Standing Counsel For Respondent : Ms. G. Dhanamadhri Government Advocate

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ORDER

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The Petitioner has challenged the Impugned Order passed by the Respondent on 29.08.2016 on the ground that the Order has been passed beyond the six years period of limitation prescribed under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006 (herein after the TNVAT Act, 2006).

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In the Counter, the Respondent has categorically stated that a Revision Notice dated 31.12.2009 was served on the Petitioner and duly acknowledged by an employee of the

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

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Petitioner.

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The learned counsel for the Petitioner submits that the Order was served on the Manager of the Petitioner and therefore service of such notice is not in terms of the Provisions of the TNVAT Rules, 2007.

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I have considered the arguments advanced on behalf of the learned Senior Standing Counsel for the Petitioner and the learned Government Advocate for the Respondent.

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The Revision Notice has been served on the Petitioner and has been duly acknowledged by one D.Parthasarathy for the Petitioner. Thus it is not open for the Petitioner to allege that the Revision Notice has been served on them beyond the period of limitation.

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It is noticed that the invoices on which credit was availed were fictitious. To that effect, the suppliers had also confirmed the same to the Department vide their letter dated “11.02.2009” and by another letter dated “15.02.2009” as was evident from the official records of the Respondent which was produced for my perusal in Court. However, the copies of these letters have not been furnished to the Petitioner to give a reply.

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The Order has been passed without following the Principles of Natural Justice. The Petitioner has also failed to participate in the proceedings. I am inclined to remit the case back to the Respondent to pass a fresh order. The copies of two letters, based on which, the Revision Notice dated 31.12.2009 came to be issued along with the said notice may be furnished to the Petitioner within a period of fifteen days from the date of receipt of this Order.

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The Petitioner shall thereafter file objections, if any, within a period of thirty days thereafter.

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Since, the dispute pertains to the Assessment Year 20072008, the Respondent is requested to pass appropriate orders, within a period of three months from the date of receipt of a copy of this order. It is needless to state that the Petitioner shall be heard before any orders are passed.

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

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The Writ Petition stands disposed accordingly. No costs. Consequently, connected Writ Miscellaneous Petition is closed.

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-s/d-
Assistant Registrar
True Copy
Sub-Assistant Registrar
To
1.The Commercial Tax Officer
Arcot
+1 cc to Mr.L.Muralikrishnan Advocate sr14727
+1 cc to Special Government Pleade taxes sr15059
W.P. No. 37620 of 2016
and
W.M.P. No. 32255 of 2016
aa08/06/2020

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

M/s.Santhi Agencies, v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

M/s.Santhi Agencies, v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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