Kannappan Alloy & Steel v. The Assistant Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.03.2016
CORAM
THE HONOURABLE Mr. JUSTICE M.DURAISWAMY W.P.No.15980 of 2015 and M.P.No.1 of 2015 Kannappan Alloy & Steel C.o. Pvt. Ltd., represented by its Managing Director T.S.P.Kannappan 9/111, Kalidas Road Ram Nagar, Coimbatore 9 [ Petitioner ] Vs The Assistant Commissioner (CT) Ram Nagar Assessment Circle Coimbatore [Respondent] Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records on the files of the respondent herein in his TIN 33436245782/2014-15 dated 24.04.2015 and quash the same. For Petitioner : Mr.N.Inbarajan For Respondents : Mr.Cibi Vishnu, Addl. Govt. Pleader
ORDER
The petitioner has filed the above writ petition to issue a Writ of Certiorari, to call for the records on the file of the respondent in TIN 33436245782/2014-15 dated 24.04.2015 and to quash the same.
2. According to the learned counsel for the petitioner, the case of the petitioner is that that without affording an opportunity of personal hearing, the respondent had passed the impugned order, which is violative of principles of natural justice.
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3. Mr.Cibi Vishnu, learned Additional Government Pleader appearing for the respondent submitted that since the respondent had passed the impugned order without giving an opportunity of personal hearing, the same may be set aside and the matter may be remanded for fresh consideration.
4. Having regard to the submissions made by the learned counsel on either side and taking note of the fact that the respondent had passed the impugned order without giving an opportunity of personal hearing, the same is liable to be set aside.
5. Accordingly the impugned order dated 24.04.2015 is set aside and matter is remanded to the respondent for fresh consideration. The respondent is directed to decide the matter afresh, after giving due opportunity of personal hearing to the petitioner.
With these observations, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.
-s/dAssistant Registrar True Copy Sub-Assistant Registrar rg To The Assistant Commissioner (CT) Ram Nagar Assessment Circle Coimbatore +1 cc to Mr.N.Inbarajan Advocate sr.17746 +1 cc to Special Government pleader sr.17886 W.P.No.15980 of 2015 & M.P.No.1 of 2015 aa30/03/2016 https://hcservices.ecourts.gov.in/hcservices/