Madras High CourtWP/3525/2015disposed of

Tvl.Bisweshwar Lal Steels v. The Assistant Commisisoner(Ct)

2015-02-16Honourable Mr Justice S. Vaidyanathan2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 16.2.2015.

CORAM

THE HON'BLE MR.JUSTICE S.VAIDYANATHAN W.P.No.3525 of 2015 and M.P.No.1 of 2015 Tvl.Bisweshwar Lal Steels Rep. by its Partner Mr.Deepak Gupta 67 Sembudoss Street Chennai 600 001.

Petitioner vs.

The Assistant Commissioner(CT) Broadway Assessment Circle Chennai 600 001.

Respondent Writ Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorarified mandamus calling for the records of the respondent in CST 68072/2012-13 dated 23.12.2014 and quash the same as illegal and unconstitutional and further direct the respondent to accept all the declaration forms available with the petitioner and to pass fresh order of assessment in accordance with law.

For Petitioner : Mr.A.Ravichandran For Respondents : Mr.A.N.R.Jayapratap, AGP(T)

ORDER

Petitioner has come forward with the aforesaid prayer.

2. It is not in dispute that the petitioner was served with notice dated 3.12.2014 giving 15 days time to file their objections for which, the petitioner had replied on 6.12.2014 seeking six to eight weeks time for submitting 'F' forms which was acknowledged by the authority on 8.12.2014. However, without considering the same, the authority has proceeded to pass the impugned order on 23.12.2014 viz., on the last date of expiry of 15 days from the date of acknowledgment of the reply. On this ground itself, the impugned order is liable to be set aside. Accordingly, it is set aside. It https://hcservices.ecourts.gov.in/hcservices/

is open to the authority to proceed afresh after affording an opportunity to the petitioner.

3. The writ petition is disposed of accordingly. No costs. The connected miscellaneous petition is closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar ssk.

To The Assistant Commissioner(CT) Broadway Assessment Circle Chennai 600 001.

1 cc to Mr. .A.Ravichandran,Advocate, SR.No.8485 W.P.No.3525 of 2015 ad(co) pmk.20.2.2015 https://hcservices.ecourts.gov.in/hcservices/