Petitioner challenged an Assessment Order, alleging deprivation of personal hearing violating natural justice. Court quashed the order and remitted matter for fresh consideration after providing a personal hearing opportunity.
Impugned order quashed; matter remitted to respondent to fix date/time for personal hearing and pass final order.
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: 06.08.2021
CORAM:
THE HON'BLE MR. JUSTICE S.M.SUBRAMANIAM
WP No.12124 of 2015 and M.P.No.1 of 2015
Rice Lake Weighing Systems India Ltd., Represented by its Director, Mr.R.Hariharan, A-27, SIPCOT Industrial Growth Centre, Oragadam, Sriperumpudur Taluk – 602 105.
...Petitioner
Vs
The Assistant Commissioner (CT), Chrompet Assessment Circle, No.117, Station Road, Radha Nagar, Chennai – 600 044. ...Respondent
PRAYER: This Writ Petition is filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, to call for the records relating to the Assessment Order in TIN/33760924520/ 08-09 dated 27.02.2015, passed by the Respondent, quash the same as arbitrary and illegal.
For Petitioner : Mr.Joseph Prabakar
For Respondent : Mr.V.Veluchamy Government Advocate
The writ on hand is filed challenging the Assessment Order passed by the respondent. The grievances of the writ petitioner is that an opportunity of personal hearing before passing the impugned order was not granted. Thus, the petitioner was deprived of submitting his final arguments with reference to the documents before the respondent.
Sd/-
Assistant Registrar(CS VI)
//True Copy//
Sub Assistant Registrar
ars
To
The Assistant Commissioner (CT), Chrompet Assessment Circle, No.117, Station Road, Radha Nagar, Chennai – 600 044.
+1 cc to the Special Government Pleader,Advocate Sr.No.38990 +1 cc to Mr.Joseph Prabakar,Advocate Sr.No.38979
WP No.12124 of 2015
SV-I[co] NSK 01/09/2021
3 issues framed by the court
Whether the petitioner was denied an opportunity of personal hearing before the Assessment Order was passed.
Whether the non-adherence to principles of natural justice warrants quashing of the impugned order.
How the irregularity regarding the personal hearing should be addressed to ensure adherence to natural justice.
2 provisions across 2 enactments
Rice Lake Weighing Systems India Ltd.
The Assistant Commissioner (CT), Chrompet Assessment Circle
S.M.Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
