Valarmathi Alloys v. Assistant Commissioner(St),
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 10.12.2025
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN WP.No.18143 of 2023 and WMP.Nos.17342 & 17343 of 2023 Valarmathi Alloys Rep by its Partner SM Vaieram, No.9/10, SIDCO Industrial Estate, Ariayanoor Post Salem- 636308 ... Petitioner Vs.
Assistant Commissioner (ST) Kondalampatty Assessment Circle Commercial Taxes Building Pitchards Road, Salem-636007 ..Respondent Prayer : This Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the impugned proceedings of the respondent passed in TIN No.33242705726/2016-17 dated 20.01.2022 and quash the same in so far as the imposing penalty of Rs.31,70,575/- For Petitioner : Mrs.Divya for Mr.N.Murali For Respondent : Mr.V.Prashanth Kiran Government Advocate
ORDER
Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondent. Page No. 1 of 4
2. This Writ Petition is being disposed at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondent.
3. In this Writ Petition, the petitioner has challenged the impugned order dated 20.01.2022 passed for the Assessment Year 2016-17 whereby the impugned proceedings initiated under Section 27 of the TNVAT Act, 2006 on 02.09.2021 has been confirmed.
4. The challenge to the impugned order is on the ground that although an assessment order was passed pursuant to the notices, in Form-O and Form -RR, no separate notice was issued to the petitioner for the purpose of imposing of penalty under Section 27 (4) of the TNVAT Act, 2006, as required under Law.
5. Learned counsel for the petitioner submits that the petitioner has already discharged entire tax liability and therefore there is no scope for imposing any penalty on the petitioner in the absence of a notice.
6. On the other hand, learned counsel for the respondent has produced a copy of notice of 02.09.2021, wherein it is stated that if no reply is received Page No. 2 of 4
within the stipulated time, penalty would be levied under Section 27 (4) of the Act.
7. However, it is noticed that the impugned order does not make any reference to the notice dated 02.09.2021.
8. It is noticed that since the petitioner had not filed a reply to the aforesaid notice. Considering the fact that the tax amount has already been recovered, the case is remitted to the respondent to pass a fresh order on merits after hearing the petitioner.
9. This Writ Petition stands disposed of with the above observations. No costs. Connected Miscellaneous Petitions are closed. 10.12.2025 gv To Assistant Commissioner (ST) Kondalampatty Assessment Circle Commercial Taxes Building Pitchards Road, Salem-636007 Page No. 3 of 4
C.SARAVANAN.,J gv WP.No.18143 of 2023 and WMP.Nos.17342 & 17343 of 2023 10.12.2025 Page No. 4 of 4