M/S.Hotel Grand Palace v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.03.2016

CORAM

THE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.Nos.10634 to 10639 of 2016 and W.M.P.Nos.9326 to 9331 of 2016 M/s.Hotel Grand Palace rep by its Managing Director, Killiyur Falls Road, Ondikadu (PO), Yercaud, Salem.

... Petitioner in all W.Ps.

Vs.

The Assistant Commissioner (CT), Salem Rural Assessment Circle, Salem.

... Respondent in all W.Ps.

Petitions 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 the impugned order in TIN No.33292703322 for the assessment years 2010-11, 2011-12, 2012-13, 2013-14 , 2014-15 and 2015-16 dated 19.02.2016 and to quash the same as it is passed in violation of principles of natural justice and without following the statutory provisions namely Section 27 and Section 22 and 27 of the TNVAT Act, 2006 respectively and directed issued by the Commissioner of Commercial Taxes vide Circular No.07/2014 dated 03.02.2014. For Petitioner : Mrs.Radhika Chandra Sekhar (in all W.Ps.) For Respondent : Mr.Cibi Vishnu, (in all W.Ps.)

Additional Government Pleader(Tax) C O M M O N O R D E R The petitioner has filed the above Writ Petitions to issue writs of certiorari to call for the records of the respondent in the impugned orders in TIN No.33292703322 for the assessment years 2010-11, 2011-12, 2012-13, 2013-14 , 2014-15 and 2015-16 dated 19.02.2016 and to quash the same. 2.It is the case of the petitioner that the respondent had passed the impugned orders levying penalty without giving an opportunity of personal hearing, which is a mandatory provision under Section 27 (4) of the TNVAT Ac, 2006. https://hcservices.ecourts.gov.

3.Mr.Cibi Vishnu, learned Additional Government Pleader (Tax) taking notice for the respondent submitted that since the petitioner was not given an opportunity of personal hearing, the impugned orders may be set aside and the matters may be remanded to the respondent for fresh consideration. 4.Having regard to the submissions made by the learned counsel on either side, taking note of the fact that the petitioner was not given an opportunity of personal hearing, which is a mandatory provision under Section 27(4) of the TNVAT Act, which is a clear violation of principles of natural justice, the impugned orders dated 19.02.2016 are liable to be set aside. Accordingly, the same are set aside and the matters are remanded to the respondent for fresh consideration. The respondent is directed to decide the matters afresh, on merits and in accordance with, after giving due opportunity of personal hearing to the petitioner.

5.With these observations, the Writ Petitions are disposed of. No costs.

Consequently, the connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar va To The Assistant Commissioner (CT), Salem Rural Assessment Circle, Salem.

+1cc to Mr.K.Vaitheeswaran, Advocate, S.R.No.17996 +1cc to the Special Government Pleader(Taxes), S.R.No.18228 W.P.Nos.10634 to 10639 of 2016 and W.M.P.Nos.9326 to 9331 of 2016 BVR(CO) CA(30/03/2016) https://hcservices.ecourts.gov.in/hcservices/