M/S.Aswins Home Bakers v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 14.09.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.6015 to 6018 of 2017 & W.M.P.Nos.6440 to 6443 of 2017 M/s.Aswins Home Bakers and Sweets, Rep. by its Sole Proprietor, V.Rengarajan, No.225, Da/17c, upstairs Vadakku Mathavi Road, Tillai Nagar, Perambalur-621 212.

... Petitioner in W.P.Nos.6015 & 6018 of 2017 M/s.Aswins Restaurants, Rep. by its Partnership Firm Partner, KRV.Ganesan, No.99a, Bagavathi Complex, Opp.New Bus Stand Ward 08, Perambalur-621 212.

... Petitioner in W.P.Nos.6016 & 6017 of 2017 Vs.

The Assistant Commissioner (CT), Commercial Taxes Buildings, Ariyalur-621 704.

... Respondent in all W.Ps.

Prayer in W.P.No.6015 of 2017 : Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling upon the records of the impugned order of the respondent made in Order No.33163603311/2011-2012 dated 16.12.2016 and quash the same and consequently permit the petitioner to produce the documents and records before the respondent and directing the respondent to pass fresh order on merits.

Prayer in W.P.No.6016 of 2017 : Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling upon the records of the impugned order of the respondent made in Order No.33793603983/2013-2014 dated 16.12.2016 and quash the same and consequently permit the petitioner to produce the documents and records before the respondent and directing the respondent to pass fresh order.

Prayer in W.P.No.6017 of 2017 : Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling upon the records of the impugned order of the respondent made in Order No.33793603983/2011-2012 dated 16.12.2016 and quash the same and consequently permit the petitioner to produce the documents and records before the respondent and directing the respondent to pass fresh order.

Prayer in W.P.No.6018 of 2017 : Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling upon the records of the impugned order of the respondent made in Order No.33163603311/2013-2014 dated 16.12.2016 and quash the same and consequently permit the petitioner to produce the documents and records before the respondent and directing the respondent to pass fresh order on merits.

For Petitioner : Mr.S.Sivakumar For Respondent : Mr.K.Venkatesh, Government Advocate C O M M O N O R D E R In identical circumstances, an order has been passed by this Court in the assessee's own case in W.P.No.4440 of 2017, dated 17.07.2017.

2.Learned counsel on either side agreed that the above order is fully applicable to the present cases on hand. 3.Following the above order passed by this Court, these writ petitions are allowed and the impugned orders are set aside. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar abr

To The Assistant Commissioner (CT), Commercial Taxes Buildings, Ariyalur-621 704.

+4ccs to Mr.S.Sivakumar, Advocate, S.R.No.68920 W.P.Nos.6015 to 6018 of 2017 SS(CO) CS/01/11/17