M/S.Supreme Tractors, v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE : 03.07.2015 CORAM :

THE HON'BLE MR. JUSTICE R. SUDHAKAR AND THE HON'BLE MS. JUSTICE K.B.K. VASUKI W.P. No: 15546 of 2011 M/s. Supreme Tractors No: 307/1 Perundurai Road Erode - 638 012.

... Petitioner -vsThe Assistant Commissioner ( CT ) Erode (Rural), Erode.

... Respondent Writ petition under Article 226 of the Constitution of India praying for issuance of a writ of certiorari to call for the records of the respondent in his proceedings in TIN : 33272905093/2010-2011 A4 dated 08.06.2011, quash the same. For petitioner : M/s. R. Hemalatha For respondent : Mr. ANR Jayaprathap Government Advocate (Taxes)

O R D E R

( Order of the Court was made by R. Sudhakar, J.) The impugned proceedings dated 08.06.2011 is challenged by the assessee on the ground that in the guise of notice, a final demand has been issued.

2. Mr.ANR. Jayaprathap, learned Governmnt Advocate (Taxes) appearing for the respondent states that an error has crept in, that the impugned proceedings should be actually read as a notice calling upon the assessee to file its return in the appropriate form and need not be treated as a demand as such. https://hcservices.ecourts.gov.in/hcservices/

3. In view of the same, we are only inclined to clarify that the impugned proceedings should be treated as a notice in terms of Section 19 (11) of the T.N. V.A.T. Act and the petitioner will be entitled to submit the objections forthwith which shall be considered by the department and thereafter, final orders would be passed in accordance with law. It is needless to state that the petitioner would be entitled to put forth all his contentions before the authorities concerned.

4. With the aforesaid observations, this writ petition stands disposed of. Connected miscellaneous petition is closed. There shall be no orders as to the costs.

Sd/- Assistant Registrar(J) //True Copy// Sub Assistant Registrar gp To The Assistant Commissioner ( CT ) Erode (Rural), Erode.

+1cc to the Special Government Pleader(Taxes), S.R.No.33663 W.P. No: 15546 of 2011 MG(CO) CA(21/08/2015) https://hcservices.ecourts.gov.in/hcservices/