Eshakti.Com Pvt. Ltd., v. Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.02.2015

CORAM:

THE HON'BLE MR.JUSTICE S.VAIDYANATHAN W.P.No.797 of 2015 & M.P.No.1 of 2015 eShakti.com Pvt. Ltd.

No.106, Kundrathur High Road, Porur, Chennai-600 116, Represented by its Director Shri B.G.Krishnan ..Petitioner Vs The Commercial Tax Officer, Commercial Taxes Department, Ayyappanthangal Assessment Circle, Chennai-600 089.

: Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records of the respondent for the year 2012-13 in assessment order No.CST/725661/2012-13 dated 19.12.2014, quash the same and direct the respondent to rehear the matter afresh after giving an opportunity to produce all relevant documents and providing a reasonable personal hearing to the petitioner. For Petitioner : M/s.Vijay Narayanan,Sr.Counsel for Mr.M.V.Swaroop For Respondent : Mr.Manohar Sundaram Addl. Govt. Pleader (Tax)

O R D E R

Heard Mr.Vijay Narayanan, learned counsel for the petitioner and Mr.Manohar Sundaram, learned Additional Government Pleader (Taxes) appearing for the respondent. With the consent of both the parties, the writ petition is taken up for final disposal at the admission stage itself.

https://hcservices.ecourts.gov.in/hcservices/

2. The petitioner has sought for 15 days time upto 18.12.2014 by letter dated 03.12.2014 which was given to the officer on 04.12.2014, as could be seen from the letter delivery maintained by the respondent. The authority proceeded to pass an order on account of 15 days time was granted i.e. on 18.12.2014 and there was no objections filed by the petitioner and the respondent has determined the amount payable by the petitioner. Whether the respondent admitted the letter served on the department on 04.12.2014, the Authority ought *not to have passed an order on 19.12.2014 and *awaited for one more day to pass an order. Without giving any opportunity to the petitioner being heard, the impugned order was passed. The respondent shall give an opportunity to the petitioner for being heard in person and pass appropriate orders on merits.

The petitioner is directed to appear before the Authority on 03.03.2015 with all documents and also objections if any. In case, the petitioner fails to appear for any reason and what so ever on 03.03.2015, the Authority shall pass orders on merits and in accordance with law.

3.With the above direction, the writ petition is disposed of. Consequently, connected miscellaneous petition is closed. No costs. Sd/- Assistant Registrar 9.2.2015 *Corrected as per order of this Court dated 18.02.2015 Sd/- Assistant Registrar 19.2.2015 //True Copy// Sub Assistant Registrar kal To to be substituted The Commercial Tax Officer, to the order Commercial Taxes Department, already despatched Ayyappanthangal Assessment Circle, on 10.2.2015 Chennai-600 089.

1 cc to Mr. M.V.Swaroop,Advocate, SR.No.*8887/15 1 cc to Spl. Government Pleader,Sr.No5659 W.P.No.797 of 2015 & M.P.No.1 of 2015 RSY(CO)PMK.9.2.2015 pmk.19.2.2015 https://hcservices.ecourts.gov.in/hcservices/