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Madras High CourtWP/4184/2017allowed

M/S.Anwins Cottage Industries v. The Assistant Commissioner

2017-09-14Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 14.09.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.4184 & 4195 of 2017 & W.M.P.Nos.4350 & 4352 of 2017 M/s.Aswins Cottage Industries, Rep. by its Sole Proprietor, KRV.Ganesan No.358, North Madavi Road, Tillai Nagar, Perambalur-621 212.

... Petitioner in W.P.No.4184/2017 M/s.Aswins Home Special, Rep. by its Sole Proprietrix, G.Selvakumari, No.357/4, Vadakku Madavi Road, Tillai Nagar, Perambalur-621 212.

... Petitioner in W.P.No.4195/2017 Vs.

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

... Respondent in both W.Ps.

Prayer in W.P.No.4184 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.33773602345/2013-14 dated 16.12.2016 and quash the same and consequently permit the petitioner to produce the documents and records before the respondent and directing him to pass fresh order on merits.

Prayer in W.P.No.4195 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.33793602916/2011-2012 dated 16.12.2016 and quash the same and consequently permit the petitioner to produce the documents and records before the respondent herein and thereafter directing the respondent to pass an assessment order afresh. https://hcservices.ecourts.gov.in/hcservices/

For Petitioner : Mr.S.Sivakumar For Respondent : Mr.K.Venkatesh, Government Advocate COMMON ORDER 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 /TRUE COPY/ Sub Assistant Registrar abr To The Assistant Commissioner (CT), Commercial Taxes Buildings, Ariyalur-621 704.

W.P.Nos.4184 & 4195 of 2017 VD(CO) T.R (27/10/2017) https://hcservices.ecourts.gov.in/hcservices/