Sri Lakshmi Balaji Enterprises v. The State Tax officer
Case brief
What is this about?
The Single Judge set aside an assessment order under the TNVAT Act because a personal hearing was not granted to the petitioner, which is statutorily mandatory under Section 22(4). The court directed the authority to do the matter de novo after affixing a personal hearing.
What did the court decide?
Impugned order dated 27.09.2021 set aside; matter sent back for de novo proceedings after personal hearing fixed for 11.11.2021.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.10.2021
CORAM
THE HON'BLE Mr.JUSTICE M.SUNDAR
W.P.No.18442 of 2021 and WMP.No.19661 of 2021
Sri Lakshmi Balaji Enterprises Represented by Mr.V.Ashok, Plot No.4/75, 12th Street, Vidudhalai Nagar, Sunnambu Kolathur, Kovilambakkam, Chennai-600 129.
... Petitioner
The State Tax Officer, Medavakkam Assessment Circle, Chennai-600 100.
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarifed Mandamus, calling for the records of the respondent pertaining to the impugned assessment order dated 27.09.2019 for the period April to June, 2017 and partially quash the same in so far it relates to the sale of Diesel Generator Set.
O R D E R
Captioned main writ petition has been filed assailing an 'order dated 27.09.2021 bearing reference CST/33096435845/2017-18' [hereinafter 'impugned order' for the sake of convenience and clarity].
Issues for consideration
3 issues framed by the court
Whether a personal hearing was statutorily imperative under the proviso to Section 22(4) of the TNVAT Act before passing the impugned order.
Whether the issuing of a notice sufficed to satisfy the requirement of a personal hearing.
Whether the impugned order should be set aside due to the violation of principles of natural justice regarding lack of personal hearing.
Parties & counsel
- petitioner
Lakshmi Balaji Enterprises
- respondent
State Tax Officer, Medavakkam Assessment Circle
Coram
M. Sundar
Case details
As recorded by the court registry
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