Madras High CourtWP/18013/2016disposed of

Shankar Hosiery, v. The Assistant Commissioner

2016-05-19Honourable Mr Justice K. Kalyanasundaram2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated :19.05.2016

CORAM

THE HONOURABLE MR.JUSTICE K.KALYANASUNDARAM W.P.No.18013 of 2016 and WMP.No.15807 of 2016 Shankar Hosiery rep. by its Partner B.Parasmal ... Petitioner - Vs - The Assistant Commissioner (CT) Kothawalchavadi Assessment Circle Wavoo Mansion, 48/39, Rajaji Salai Chennai -600 001 ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India praying to issue Writ of Certiorari to call for the records of the respondent in TIN No.33170181485/2013-14 dated 11.4.2016 and quash the same. For Petitioner : Mr.R.Kumar For respondent : Mr.V.Haribabu

ORDER

The writ petition is filed seeking to quash the order dated 11.4.2016 passed by the respondent in TIN.No.33170181485/2013-14.

2. Learned counsel for the petitioner would submit that the show cause notice was issued by the respondent on 28.03.2016 giving ten days time to the petitioner to submit his explanation. According to the petitioner, as the notice was received by him only on 06.4.2016, he was having time till 16.4.2016 to submit his reply. However, before the expiry of the said date, the respondent has passed the impugned order on 11.4.2016, which is in violation of principles of natural justice and, therefore, the impugned order is liable to the quashed.

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3. Heard the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondent.

4. Considering the fact that the impugned order was passed by the respondent without affording opportunity to the petitioner to submit his explanation to the show cause notice, the impugned order is liable to be quashed on the ground of violation of principles of natural justice. Accordingly, the impugned order is quashed with a direction to the respondent to pass orders afresh, after giving opportunity to the petitioner, in the manner known to law.

The writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Vacation Officer.

/true copy/ Sub Asst. Registrar.

ga To The Assistant Commissioner (CT) Kothawalchavadi Assessment Circle Wavoo Mansion, 48/39, Rajaji Salai Chennai -600 001 +1cc to Mr.R.Kumar,Advocate SR.No.28416 + 1 CC to the Spl. Government Pleader(Taxes) SR NO 28578 W.P.No.18013 of 2016 ksj[co] gp/25.5 https://hcservices.ecourts.gov.in/hcservices/