R.S.Traders, v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 15.06.2016

CORAM

THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.Nos.20148 & 20149 of 2016 and W.M.P.Nos.17332 & 17333 of 2016 R.S Traders Represented by its Proprietor Mr.Sailesh Mardia, HUF, 150, Govindappan Naicken Street, Sowcarpet, Chennai.

.. Petitioner in both the WPs ..Vs..

The Commercial Tax Officer NSC Bose Road Assessment Circle Chennai - 1.

.. Respondent in both the WPs Prayer in W.P.No.20148 of 2016:

Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records relating to the proceedings of the respondent in CST/917625/2011-12 dated 29.04.2016 and quash the same. Prayer in W.P.No.20149 of 2016:

Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records relating to the proceedings of the respondent in CST/917625/2012-13 dated 29.04.2016 and quash the same. For Petitioner in both the WPs : Mr.S.Raveekumar For Respondent in both the WPs :Mr.S.KanmaniAnnamalai, Additional Government pleader

COMMON ORDER Heard Mr.S.Raveekumar, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent and with the consent of the either side, the writ petitions are taken up for final disposal.

2.The petitioner who is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) and the Central Sales Tax Act, 1956 (CST Act) has filed these writ petitions challenging the order passed by the respondent dated 29.04.2016, reversing the Input Tax Credit availed by the petitioner for certain reasons. 3.The principal ground on which the impugned order is challenging is by contending that the impugned order has been passed without issuing any notice and without affording any opportunity to the petitioner. On a bare perusal of the impugned order, it is evidently clear that the respondent has proceeded unilaterally without affording any opportunity to the petitioner. Therefore, the impugned order cannot be sustained in the eye of law.

4.However, instead of quashing the impugned proceedings, there will be a direction to treat the impugned proceedings as a show cause notice and the petitioner is directed to submit their objections within a period of fifteen days from the date of receipt of a copy of this order. Thereafter, the respondent shall afford an opportunity of personal hearing to the petitioner, consider the objections and the documents that the petitioner may produce at the time of personal hearing and thereafter, proceed to finalize the assessment in accordance with law. Since this Court has directed the impugned order of assessment to be treated as show cause notice, the question of demanding tax or penalty based on the impugned order cannot be done and shall abide by the orders to be passed by the respondent in terms of the above direction.

5.The writ petitions are disposed of with the above direction. Consequently, connected miscellaneous petitions are closed. No costs.

-s/dAssistant Registrar(CSV) True Copy Sub-Assistant Registrar

To The Commercial Tax Officer NSC Bose Road Assessment Circle Chennai - 1.

+1 cc to Special Government Pleader(Taxes) High Court Chennai +2 ccs to Mr.S.Raveekumar Advocate vide sr.32632 W.P.Nos.20148 & 20149 of 2016 and W.M.P.Nos.17332 & 17333 of 2016 skv(co) aa01/07/2016