Tvl. Aravind Ceramics Private v. The Assistant Commissioner(St)

In the High Court of Judicature at Madras Dated : 28.6.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition Nos.15823 to 15825 of 2018 & WMP.Nos.18817 to 18819 of 2018 Tvl.Aravind Ceramics Private Limited, rep.by its Managing Director Mr.R.Kumar

...Petitioner

Vs The Assistant Commissioner (ST), Ayyappanthangal Assessment Circle, No.5/44, Thiruvalluvar Salai, Ramapuram, Chennai-89.

...Respondent

PETITIONS under Article 226 of The Constitution of India praying for the issuance of Writs of Certiorari to call for the records of the respondent's assessment proceedings respectively in TIN: 33761392157/2014-15, TIN: 33761392157/2015-16 and 33761392157/2013-14, all dated 07.5.2018 and quash the same as illegal.

For Petitioner :

Mr.M.Desingu For Respondent :

Mrs.G.Dhana Madhri, GA COMMON ORDER Mrs.G.Dhana Madhri, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal.

2. Though the petitioner has an effective alternate remedy of appeal against the impugned orders, the petitioner has chosen to move this Court by way of these writ petitions contesting merits of the assessments as well as on the ground that there is a violation of the principles of natural justice. Considering the factual matrix involved in the matter, this Court is not inclined to examine the merits of the case and more so, when the Government Advocate points out that customs duty should be included in the turnover reportable under the provisions of the https://hcservices.ecourts.gov.in/hcservices/

Tamil Nadu Value Added Tax Act, 2006. She further submits that there are several judgments to that effect.

3. However, this Court does not propose to go into that aspect, but is inclined to grant relief in favour of the petitioner only on the ground that an opportunity of personal hearing was not granted to the petitioner. For this reason alone, this Court does not propose to set aside the impugned orders.

4. For the above reasons, the writ petitions are disposed of with a direction to the petitioner to treat the impugned proceedings as show cause notices, file their additional reply and appear before the respondent in person along with all records within one week from the date of receipt of a copy of this order. If the petitioner complies with the above direction, then the respondent shall afford an opportunity of personal hearing and pass orders on merits and in accordance with law. No costs. Consequently, the connected WMPs are closed. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar To The Assistant Commissioner (ST), Ayyappanthangal Assessment Circle, No.5/44, Thiruvalluvar Salai, Ramapuram, Chennai-89. +3cc to Mr.M.Desingu, Advocate, S.R.No.42030 +1cc to the Special Government Pleader, S.R.No.41177 WP.Nos.15823 to 15825 of 2018& WMP.Nos.18817 to 18819 of 2018 GSP(05/07/2018) https://hcservices.ecourts.gov.in/hcservices/