Tvl.South India Seeds v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.08.2023 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.18467 of 2021 Tvl. South India Seeds, Represented by its Proprietor, K.Selvamohan, No.3/19, Cuddalore Main Road, Thulukkanoor, Kallanatham P.O., Attur Taluk, Salem District.

... Petitioner Vs.

The State Tax Officer, Attur (Town) Assessment Circle, Attur.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for records on the files of the respondent in CST.676384/2004-05 dated 29.06.2021 and quash the same. For Petitioner : Mr.R.Senniappan For Respondent : Mrs.K.Vasanthamala Government Advocate Page No. 1 of 4

ORDER

The petitioner has challenged the impugned assessment order dated 29.06.2021 passed for the assessment year 2004 - 2005 under the provisions of the Central Sales Tax Act, 1956.

2.

The impugned order receded a notice, dated 03.03.2021 titled as final notice of hearing. It appears that the petitioner has replied back stating that the petitioner requires three months time to look at the documents as the petitioner has some difficulty due to the break of Covid-19 pandemic. However, the respondent has proceeded to pass an impugned order on 29.06.2021.

3.

Considering the fact that the impugned order has been passed at the time when the second wave of Covid-19 was peaking, the petitioner was required to respond during the aforesaid period, Court is inclined to interfere with the impugned order passed by the respondent by quashing the same and remitting the case back to the respondent. The petitioner is directed to file all the remaining documents, if any, within a period of 30 days from the date of receipt of a copy of this order. On receipt of such documents, the Page No. 2 of 4

respondent shall consider the same and pass a fresh order within a period of 45 days thereafter.

4.

With the above directions, this Writ Petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. 17.08.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order gba To The State Tax Officer, Attur (Town) Assessment Circle, Attur.

Page No. 3 of 4

C.SARAVANAN, J.

gba and W.M.P.No.18467 of 2021 17.08.2023 Page No. 4 of 4