M/S. A.K. Metals, v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 28.07.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.32117 of 2015 and MP.No.1 of 2015 M/s.A.K.Metals, Rep. By its Proprietor Mr.Kirpal Singh, No.70/1A & 70/2, Alingivakkam Village [PO], Ponneri [T.K.] Chennai - 600 067 .. Petitioner Vs.

The Assistant Commissioner (CT) Cholavaram Assessment Circle, No.22, Jawaharlal Nehru Nagar, 1st Street, Redhills, Chennai - 52. .. Respondent Prayer:Petition filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari calling for the records on the files of the respondent proceedings in TIN/33511703034/2015-16 dated 19.08.2015 and quash the same being illegal invalid without authority of law and violated the principles natural justice.

For Petitioner : Mr.D.Vijayakumar For Respondent : Mr.Manokaran Sundaram Additional Government Pleader

ORDER

Heard Mr.D.Vijayakumar, learned counsel for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondent. 2.The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The order impugned in this writ petition is a provisional assessment order for part of the year 20152016. It is not in dispute that the year is over. Therefore, necessarily the Assessing Officer has to complete the assessment for the whole year.

3.The learned Additional Government Pleader for the respondent agrees with the above contention raised by the petitioner.

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4.In the light of the above, the Writ Petition is allowed and the impugned order is set aside and the matter is remitted back to the respondent to complete the assessment for whole of the relevant assessment year, after issuing show cause notice for inviting objections from the petitioner and affording an opportunity of personal hearing to the petitioner. No costs. Consequently, connected Miscellaneous Petition is closed. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar sgl To The Assistant Commissioner (CT) Cholavaram Assessment Circle, No.22, Jawaharlal Nehru Nagar, 1st Street, Redhills, Chennai - 52.

1 cc to Mr.D.Vijayakumar, Advocate, sr.42916 1 cc to Government Pleader, sr.43747 W.P.No.32117 of 2015 rk co kra 08.08.2016 https://hcservices.ecourts.gov.in/hcservices/