M/S.Boyance Infrastructure v. Assistant Commissioner,

In the High Court of Judicature at Madras Dated : 03.7.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.7110 of 2018 & WMP.No.8977 of 2018 M/s.Boyance Infrastructure (P) Ltd., rep.by its Authorized Signatory V.B.Manikya Gupta

...Petitioner

Vs The Assistant Commissioner (CT), Poonamallee Assessment Circle, Station : Varadarajapuram, Chennai-123.

...Respondent

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records comprised in impugned TIN/33661666140/2013-14 dated 28.2.2018 on the file of the respondent and quash the same. For Petitioner :

Mr.Mohammed Shaffiq For Respondent :

Mr.M.Hariharan, AGP

ORDER

Heard both. In view of the glaring errors, which are apparent on the face of the impugned order, the writ petition itself is taken up for final disposal.

2. The respondent proposed to revise the assessment for the year 2013-14 under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and issued a notice dated 11.3.2015. The petitioner submitted their reply dated 14.4.2015. The respondent, in the impugned order, noted the said reply dated 14.4.2015 in the reference column in S.No.6. However, on a perusal of the impugned order, this Court finds that the respondent referred to the explanation offered by the petitioner for the assessment year 2011-12, by, in fact, verbatim extracting the same and without any discussion, completed the assessment. In my considered view, the assessment has been done without due application of mind and based on irrelevant consideration not germane to the issue involved. These are sufficient grounds to interfere with the impugned order. https://hcservices.ecourts.gov.in/hcservices/

3. Accordingly, the writ petition is allowed, the impugned order is set aside and the matter is remanded to the respondent for a fresh consideration. The respondent shall take note of the explanation dated 14.4.2015, afford an opportunity of personal hearing and redo the assessment in accordance with law. No costs. Consequently, the connected WMP is closed. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar RS To The Assistant Commissioner (CT), Poonamallee Assessment Circle, Station:Varadarajapuram,Ch-123 +1cc to the Special Government Pleader(Taxes), S.R.No.:43098.

WP.No.7110 of 2018& WMP.No.8977 of 2018 KK(CO) BM 18/07/2018 https://hcservices.ecourts.gov.in/hcservices/