Ginger Wheel Apperels v. Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 14.06.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.13449, 13452 & 13454 of 2019 & W.M.P.Nos.13563, 13452 & 13454 of 2019 In all W.Ps.
Ginger Wheel Apparels Represented by its Proprietor Mr.Amit Baid 10/89 A VRS Complex Ammapalayam Main Road Avinashi Taluq, Tirupur.
.... Petitioner Vs.
Assistant Commissioner (ST) Avinashi Assessment Circle, Avinashi.
.... Respondent Prayer in W.P.No.13449 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records on the files of the respondent in TIN No.33952084778/2012-13 dated 28.03.2019 and quash the same.
Prayer in W.P.No.13452 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records on the files of the respondent in TIN No.33952084778/2013-14 dated 28.03.2019 and quash the same.
Prayer in W.P.No.13454 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records on the files of the respondent in TIN No.33952084778/2014-15 dated 28.03.2019 and quash the same.
In all W.Ps.
For Petitioner : Mr.Inbarajan N.
For Respondent : Mr.C.Harsha Raj Additional Government Pleader
ORDER
When the matter came up for admission on 30.04.2019, I had granted an interim stay on the ground that prima facie case had been made. The order was passed in the following terms:- "Mr.M.Hariharan,learned Additional Government Pleader accepts notice for the respondent and seeks time to obtain instructions and file counter. 2.The petitioner has filed an objection on 06.12.2017 enclosing certain details in response to the proposals for assessment sent on 10.01.2017 by the Assessing Officer. However, the impugned order has been passed on 28.03.2019 without even affording an opportunity of personal hearing. Prima facie, the principles of natural justice appear to have been violated. Furthermore, penalty has been levied despite there being no proposal for levy of the same in the show cause notice.
3.Accordingly, there shall be an order status quo of recover till 13.06.2019.
4. List on 13.06.2019. Counter to be filed by then with an advance copy served on the other side."
2. In the course of personal hearing, today learned counsel for the respondent, confirms that there is no change in the facts as noted at para 2 of the above order. In light of the admitted position that there has been no personal hearing afforded to the petitioner, impugned order is set aside on the ground of violation of the principles of natural justice. 3.Seeing as the orders of assessment relate to the periods 2012-13, 2013-14 & 2014-15, the petitioner will appear before the Assessing Authority on friday the 24th June 2022 at 10:30 AM without anticipating any further notice as the date and time have been conveyed in open Court in the presence of both the parties, treating the impugned orders as well as the notices received prior thereto as proposals for assessments.
4. The assessee will carry with it, objections to the proposals, petitioner be heard by the officer and an order of assessment shall be passed within a period of four (4) weeks on or before 25.07.2022 in accordance with law. With this, these
writ petitions stands disposed. Connected writ miscellaneous petitions are closed. No Costs.
Sd/- Assistant Registrar (CS-V) //True Copy// Sub Assistant Registrar nst To Assistant Commissioner (ST) Avinashi Assessment Circle, Avinashi.
+1cc to Mr.N.Inbarajan, Advocate SR.No.35876 (21/06/2022) +1cc to Special Government Pleader(Taxes) Sr.No.36243 (21/06/22) W.P.Nos.13449, 13452 & 13454 of 2019 & W.M.P.Nos.13563, 13452 & 13454 of 2019 CA(CO) GN(15/06/2022)