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Madras High CourtWP/29218/2015disposed of

M/S.Klemmen Engineering v. The State Of Tamil Nadu,

2016-02-23Honourable Mr Justice M.Duraiswamy3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.02.2016

CORAM

THE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.No.29218 of 2015 and M.P.Nos.1 & 2 of 2015 M/s.Klemmen Engineering Corporation rep by its Authorised Partner S.Paulraj B12, Mogappair Industrial Estate (East), Chennai - 600 037.

... Petitioner Vs.

1.The State of Tamil Nadu rep by the Secretary to the Government Department of Commercial Taxes, Secretariat, Fort St.George, Chennai - 600 009.

2.The Assistant Commissioner (CT), Purasavakkam Assessment Circle, Chennai - 600 010.

... Respondents Petition filed under Article 226 of The Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the 2nd respondent in the impugned order in CST No.28716/2013-2014 dated 14.07.2015 and quash the same and further direct the 2nd respondent to pass revision order accepting the declarations in Form C, Form H and Direct Export Documents to be filed by the petitioner.

For Petitioner : Mr.R.Sridhar For Respondents : Mr.S.Kannmani Annamalai, Additional Government Pleader (Tax)

O R D E R

The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records of the 2nd respondent in the impugned order in CST No.28716/2013-2014 dated 14.07.2015 and quash the same and further direct the 2nd respondent to pass revision order accepting the declarations in Form C, Form H and Direct Export Documents to be filed by the petitioner.

2.It is the case of the petitioner that the 2nd respondent had decided the matter even without considering the Form C, Form H and Direct Export Documents to be filed by the petitioner. Further, the learned counsel for the petitioner submitted that since the Form C, Form H and other documents were not considered by the respondent, the petitioner is put to prejudice and hardship.

3.Mr.S.Kannmani Annamalai, learned Additional Government Pleader (Tax) appearing for the respondents submitted that the 2nd respondent may be directed to consider the Form C, Form H and other documents to be produced by the petitioner and decide the matter afresh.

4.Having regard to the submissions made by the learned counsel on either side, taking into consideration that the petitioner is having the Form C, Form H and other documents with them, the petitioner is directed to produce the same before the 2nd respondent. The impugned order passed by the 2nd respondent is set aside and the matter is remanded back to the 2nd respondent for fresh consideration. The 2nd respondent is directed to consider the Form C, Form H and other documents and decide the matter afresh, after giving due opportunity of hearing to the petitioner.

5.With these observations, the Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are closed.

-s/dAssistant Registrar True Copy Sub-Assistant Registrar va To 1.The Secretary to the Government, State of Tamil Nadu, Department of Commercial Taxes, Secretariat, Fort St.George, Chennai - 600 009.

2.The Assistant Commissioner (CT), Purasavakkam Assessment Circle, Chennai - 600 010.

+1 cc to the Special Government Pleader (Taxes) High Court Madras sr.11230 +1 cc to Mr.R.Sridhar Advocate sr.11039 W.P.No.29218 of 2015 and M.P.Nos.1 & 2 of 2015 jsr(co) aa24/02/2016