Manoharan Automobiles, v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.6.2016 CORAM :

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Writ Petition Nos.26963 & 26964 of 2015 & MP.Nos.1 and 1 of 2015 Manoharan Automobiles, rep.

by its Proprietor S.Manoharan ... Petitioner in both WPs Vs The Assistant Commissioner (CT), Ranipet.

... Respondent in both WPs PETITIONS under Article 226 of The Constitution of India praying for the issuance of Writs of Certiorari to call for the records on the files of the respondent herein respectively in TIN Nos.33264280122/2012-13 and 33264280122/2013-14 dated 22.7.2015 and quash the same.

For Petitioner : Mr.N.Inbarajan For Respondent : Mr.V.Haribabu, Additional Government Pleader COMMON ORDER Heard both. By consent, the writ petitions are taken up for final disposal.

2. In these writ petitions, the petitioner, which is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 on the file of the respondent, has challenged the orders of assessment for the relevant years only with regard to levy of penalty.

3. It is seen that before an order was passed under Section 22(5) of the said Act, no opportunity of personal hearing was granted.

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4. The learned counsel for the petitioner submits that there is no willful negligence or suppression on the part of the petitioner and that they may be permitted to approach the Assessing Officer and place all their submissions, so that the Assessing Officer may consider the waiver of penalty.

5. As the petitioner was not afforded an opportunity of personal hearing, on that ground alone, the writ petitions are partly allowed, the impugned orders are set aside, that too only with regard to levy of penalty under Section 22(5) of the said Act. To that extent, the matters are remitted back to the respondent. No costs. Consequently, the above MPs are closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar rs To The Assistant Commissioner (CT), Ranipet.

+1cc to the Special Government Pleader(T), S.R.No.34350 W.P.Nos.26963 & 26964 of 2015 and M.P.Nos.1 and 1 of 2015 BVR(CO) CA(28/06/2016) https://hcservices.ecourts.gov.in/hcservices/