M/S.Farman Traders v. Deputy State Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.05.2023

CORAM:

THE HONOURABLE MR. JUSTICE P.B.BALAJI and W.M.P.Nos.14596 and 14599 of 2023 M/s.Farman Traders Rep. by its Proprietor, Samiullah Mohammed Amanulla No.13, Jafferkhan Street Pulianthope, Chennai 600 012 Petitioner vs.

The Deputy State Commercial Tax Officer Commercial Taxes Department Purasawalkam Assessment Circle F-50, 1st Floor, 1st Avenue Anna Nagar (East), Chennai 600 102 Respondent Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records of the respondent in the impugned order bearing reference No.ZD330423120297Q dated 25.04.2023 and quash the same.

For petitioner : Mr.K.Senguttuvan For respondent : Mr.V.Prashanth Kiran Government Advocate (Taxes) 1/4

O R D E R

This writ petition has been filed calling into question the legality and validity of the rectification order dated 25.04.2023 passed by the respondent.

The main ground of challenge is that the petitioner has not been afforded an opportunity of personal hearing, despite a request made in regard thereto.

The learned Government Advocate (Taxes) invited the attention of this Court to the impugned order, where, in the reference tenth cited, there is a communication that a personal hearing has been availed of by the petitioner on 27.03.2023.

This Court perused the entire records available in the typed set of papers. It is seen that the petitioner has addressed a written representation on 27.03.2023 seeking rectification of the order. Be it noted, a mere reference to personal hearing in the final order dated 25.04.2023 does not 2/4

appear to be a personal hearing, but, only a reference to the representation of the petitioner.

The learned Government Advocate (Taxes) fairly conceded that the petitioner will be afforded a personal hearing before passing final orders and that the rectification application, which has been disposed of without affording to the petitioner, an opportunity of personal hearing, can be set aside.

Recording the fair stand of the Department, this Court sets aside the impugned order dated 25.04.2023. It is open to the respondent to afford an opportunity of personal hearing to the petitioner, fixing a convenient date and pass final orders after hearing the petitioner on the rectification application.

3/4

P.B. BALAJI, J.

cad In fine, this writ petition stands allowed, however, sans costs. Connected W.M.Ps. are closed.

10.05.2023 cad To The Deputy State Commercial Tax Officer Commercial Taxes Department Puruswalkam Assessment Circle F-50, 1st Floor, 1st Avenue Anna Nagar (East), Chennai 600 102 4/4