The Court allowed a writ petition challenging a provisional assessment order. Finding the order invalid due to time limits and expiry, the Court set it aside and remanded the matter to the respondent for scrutiny and final assessment.
Impugned order set aside and matter remitted to respondent for final assessment of the year 2003-04.
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 HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
WP No.15183 of 2004 And WPMP No.18019 of 2004
M/s.Sri Abirami Agencies, #4, First Main Road, New Colony, Chrompet, Chennai-600 044.
.. Petitioner
The Commercial Tax Officer (FAC), Tambaram I Assessment Circle, Chennai.
.. Respondent
Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, calling for the records of the respondent in TNGST 0882079/200304 dated 30.03.2004 issued under TNGST Act and quash the same in so far as it is against the petitioner.
The learned counsel appearing on behalf of the writ petitioner made a submission that the provisional assessment order issued by the respondent in proceedings dated 30.03.2004 is under challenge in the present writ petition.
2. The validity of the provisional assessment order is one year and further more, the writ petition was filed during the year 2004.
3. This being the factum, the entire books of accounts for the relevant year are to be considered for the purpose of passing final assessment order by following the procedures
contemplated under the provisions of the Act.
4. This being the exercise to be done by the Authorities Competent, this Court is of an opinion that the matter is to be remitted back.
5. Accordingly, the impugned order passed by the respondent in TNGST 0882079/2003-04 dated 30.03.2004 is set aside and the matter is remitted back to the respondent for the purpose of scrutiny and for passing of final assessment order for the relevant assessment year 2003-2004 and communicate the said order to the writ petitioner in the manner known to law.
6. Accordingly, the writ petition stands allowed. However, there shall be no order as to costs. Consequently, connected miscellaneous petition is closed.
Sd/-
Assistant Registrar(CS IV)
//True Copy//
Sub Assistant Registrar
Svn
To
The Commercial Tax Officer (FAC), Tambaram I Assessment Circle, Chennai.
+1cc to Lakshmi Sriram, Advocate Sr No.38763
+1cc to Special Government Pleader (Taxes) Sr No.38995
WP 15183 of 2004
KSM (CO) PR (26/08/2021)
1 issue framed by the court
Whether a provisional assessment order exceeding its validity period and filed after the relevant assessment year warrants remand for fresh consideration of accounts.
2 provisions across 2 enactments
M/s. Sri Abirami Agencies
The Commercial Tax Officer (FAC), Tambaram I Assessment Circle, Chennai
S.M. Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
