Tvl. S.R. Telecom, v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.02.2016

CORAM

THE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.No.25539 of 2015 and M.P.No.1 of 2015 Tvl S.R.Telecom, rep by its Proprietrix S.Ranganayaki No.14/41, Mariamman Koil Street, Kurinjipadi, Cuddalore Taluk.

... Petitioner Vs.

The Assistant Commissioner (CT), Cuddalore Taluk, Commercial Taxes Buildings, Cuddalore - 607 011.

... Respondent Petition filed under Article 226 of The Constitution of India praying to issue a writ of certiorari to call for the records in respect of the impugned order TIN 335844023260/201112 dated 22.07.2015 of the respondent passed under the TNVAT, 2006 and quash the same.

For Petitioner : Mr.S.P.Asokan For Respondent : Mr.Manoharan Sundaram, Additional Government Pleader (Tax)

O R D E R

The petitioner has filed the above Writ Petitions to issue a writ of certiorari to call for the records in respect of the impugned order TIN:335844023260/2011-12 dated 22.07.2015 of the respondent passed under the TNVAT, 2006 and quash the same. 2.The main contention raised by the petitioner is that the respondent has passed the impugned order by cancelling his earlier order wherein it has been categorically ordered that the petitioner's application for revision of assessment under Section 22 (6) of the TNVAT Act has been accepted. The respondent had cancelled his own earlier order without issuing any show cause notice calling for objection from the petitioner. According to the petitioner, the order passed by the respondent cancelling the earlier order is untenable.

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3.Mr.Manoharan Sundaram, learned Additional Government Pleader (Tax) appearing for the respondent submitted that the order passed by the respondent, without issuing notice to the petitioner, is liable to be set aside and the respondent may be directed to decide the matter afresh, after giving an opportunity of personal hearing to the petitioner. 4.Having regard to the submissions made by the learned counsel on either side, since the respondent had reversed his own earlier order, that too, without issuing any show cause notice, the same is liable to be set aside. Accordingly, the impugned order is set aside and the respondent is directed to decide the matter afresh, after giving notice to the petitioner and giving due opportunity of personal hearing to the petitioner. 5.With these observations, the Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar To The Assistant Commissioner (CT), Cuddalore Taluk, Commercial Taxes Buildings, Cuddalore - 607 011.

+1cc to Mr.S.P.Ashokan, Advocate, S.R.No.11256 +1cc to the Government Pleader, S.R.No.11243 W.P.No.25539 of 2015 and M.P.No.1 of 2015 ala(CO) srg(04/03/2016) https://hcservices.ecourts.gov.in/hcservices/