The Court allowed the petition but set aside the assessment order, directing the authority to issue a proper show cause notice within 4 weeks on the discrepancy between the notice grounds and the assessment findings.
Impugned assessment order set aside; Petitioner directed to file objections within 4 weeks treating order as notice.
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.
W.P.No.5031 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.11.2023
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.5031 of 2021 and W.M.P. No.5614 of 2021
Tvl. Alliance Projects represented by its authorized signatory No.199/8, First Street, PT Rajan Salai, Chennai - 78. Now at 36/1, Gandhi Mandapam Road, Kottupuram, Chennai-85.
... Petitioner Vs.
The State Tax Officer KK Nagar Assessment Circle Fifth Floor, PAPJM Annexue Building, No.1, Greams Road, Chennai - 600 006. ...Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to call for the records of the respondent in TIN-33951562045/2015-16 dated 21.12.2020 and quash the same.
For Petitioner : Ms.R.Krithajnya for Mr.Adithya Reddy For Respondent : Ms.E.Ranganayaki Additional Government Pleader
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ORDER
The writ petition has been filed challenging the impugned order of assessment dated 21.12.2020 on the premise that it traverses beyond the show cause notice inasmuch while the notice proposed to reverse the Input Tax credit on the purchases allegedly effected from dealers whose registration certificate were cancelled and referred to the effective date of cancellation, however the impugned order of assessment looks to the date on which the proceedings for registration certificate cancellation was initiated.
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been issued, the submission that the order being made in violation of principles of natural justice is unsustainable. In any view, there is an alternate remedy by way of appeal.
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226 of the Constitution of India.
06.11.2023
Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No Spp/ shk
To:
The State Tax Officer KK Nagar Assessment Circle Fifth Floor, PAPJM Annexue Building, No.1, Greams Road, Chennai - 600 006.
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W.P.No.5031 of 2021
MOHAMMED SHAFFIQ, J.
Spp/ shk
W.P. No.5031 of 2021 and W.M.P. No.5614 of 2021
06.11.2023
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1 issue framed by the court
Whether writ petition under Article 226 can be entertained despite existence of alternative statutory remedy where violation of principles of natural justice is alleged.
Tvl. Alliance Projects
The State Tax Officer KK Nagar Assessment Circle
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
