Madras High CourtWP/34128/2015disposed of

Sterling And Wilson Pvt. Ltd., v. The Assistant Commissioner

2016-02-18Honourable Mr Justice M.Duraiswamy2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18.02.2016

CORAM

THE HONOURABLE Mr. JUSTICE M.DURAISWAMY W.P.No.34128 of 2015 & M.P.No.1 of 2015 Sterling and Wilson Pvt. Ltd.

Rep. by its Senior Manager - Accounts & Commercial Mr.K.Anand Babu No.72 I & II Floors Ekkatuthangal - Poonamallee Road Chennai-600 032 .. Petitioner v.

1 The Assistant Commissioner (CT) Ekkatuthangal Assessment Circle No.46 Greanways Road Chennai-600 028 2 The Appellate Deputy Commissioner (CT) Chennai East Division Greams Road Egmore Chennai-600 006 .. Respondents Writ Petitions filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the 1st Respondent in TIN/33610843074/20132014, dated 08-07-2015 and quash the same and further direct the first respondent to consider the valid certificates from SEZ for the exemption".

(PRAYER AMENDED AS PER ORDER DATED:09/02/2016 BY M.D.,J. IN MP.2/2015 in WP.34128/2015.

For Petitioner : Mr.P.V.Ravikumar For Respondents : Mr.S.Kanmani Annamalai Addl. Govt. Pleader

ORDER

The petitioner has filed the above writ petition to issue a Writ of Certiorarified Mandamus, to call for the records of the first respondent in TIN/33610843074/2013-2014, dated 08.07.2015, to quash the same and direct the first respondent to consider the valid certificates from SEZ for the exemption.

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2. It is the case of the petitioner that the first respondent even without considering the certificates produced by the petitioner has passed the impugned order. The petitioner also enclosed the certificates in the typed set of papers.

3. Mr.S. Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents submitted that the first respondent may be directed to consider the certificates produced by the petitioner and decide the matter afresh.

4. Having regard to the submissions made by the learned counsel on either side, the impugned order dated 08.07.2015 is set aside and the matter is remanded back to the first respondent for fresh consideration. The first respondent is directed to consider the certificates produced by the petitioner and decide the matter afresh after giving an opportunity of personal hearing to the petitioner, on merits and in accordance with law.

With these observations, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CS-II) //True Copy// Sub Assistant Registrar Rj To 1 The Assistant Commissioner (CT) Ekkatuthangal Assessment Circle No.46 Greanways Road Chennai-600 028 2 The Appellate Deputy Commissioner (CT) Chennai East Division Greams Road Egmore Chennai-600 006 +1 cc to The Special Government Pleader, (Taxes), sr.10424 W.P.No.34128 of 2015 & M.P.No.1 of 2015 ug co kra 23.02.2016 https://hcservices.ecourts.gov.in/hcservices/