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Madras High CourtWP/1520/2017disposed of

M/S. Shyam Control v. The Assistant Commissioner

2017-01-20Honourable Mr Justice Rajiv Shakdher2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.01.2017

CORAM

THE HONOURABLE MR.JUSTICE RAJIV SHAKDHER W.P.No.1520 of 2017 And W.M.P.Nos.1424 and 1425 of 2017 M/s.Shyam Control Devises Rep. by its Proprietor R.M.Anandh ... Petitioner Vs.

The Assistant Commissioner (CT), Velandipalayam Assessment Circle, Coimbatore.

... Respondent Prayer:

Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, call for the records of the respondent in TIN: 33546202120/2013-14 and quash the order dated 19.12.2016.

For Petitioner : Ms.Hema Muralikrishnan For Respondent : Mr.S.Kanmani Annamalai Additional Government Pleader

O R D E R

1.Issue Notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on behalf of the respondent. With the consent of learned counsel for parties, the writ petition is taken up for hearing and final disposal. 2.This writ petition is directed against the order dated 19.12.2016, which has been passed in revision proceedings by the respondent. The principal ground of challenge raised by the petitioner is that no notice initiating revision proceedings was served on the petitioner.

3.The title of the impugned order shows that a revision notice dated 21.11.2016 was issued. Counsel for the petitioner has attempted to demonstrate the fallacy in the impugned order by referring to the observation made in the impugned order, (which according to the petitioner, is erroneous,) that no 'C' Forms have been filed.

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3.1.Accordingly, my attention is drawn to the order of assessment dated 18.10.2016, in which, there is a reference to the fact that 'C' Forms were infact filed.

4.Furthermore, counsel for the petitioner says that, if, opportunity had been given, the petitioner would have produced the relevant Industrial Input Certificates.

5.Mr.Annamalai says that in view of the apparent error in the impunged order, the best course forward would be to set aside the impugned order and direct the respondent to redo the assessment.

6.Accordingly, the impugned order is set aside. The petitioner will appear before the respondent on 13.02.2017 at 11.00 a.m. In case, the said date is not convenient, the respondent will fix another date, which would be proximate to the date adverted to herein above. The respondent, upon affording a personal hearing to the petitioner, will pass a fresh order in the matter.

7.The writ petition is disposed of in terms of the aforementioned directions. Consequently, the connected pending applications are closed. No costs.

-s/dAssistant Registrar True Copy Sub-Assistant Registrar pri To The Assistant Commissioner (CT), Velandipalayam Assessment Circle, Coimbatore.

+1 cc to Mr.L.Muralikrishnan Advocate sr 4000 +1 cc to Special Government Pleader sr 4033 W.P.No.1520 of 2017 And W.M.P.Nos.1424 and ssk(co) aa06/02/2017 https://hcservices.ecourts.gov.in/hcservices/