M/S.Acer India Private Limited v. The Deputy Commissioner(Ct)-Iv
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23.02.2016
CORAM
THE HONOURABLE Mr. JUSTICE M.DURAISWAMY W.P.Nos.6459 & 6460 of 2016 & W.M.P.Nos.5741 & 5742 of 2016 M/S.Acer India Private Limited Rep.by its Chief Finance Officer Mr.Alok Dubey DBS Corporate Service Private Ltd.
DBS House, 31-A Cathedral Garden Road Chennai-600 034.
.. Petitioner in both W.Ps v.
1 The Deputy Commissioner(CT)-IV (FAC) Large Tax Payers Unit, 5th Floor Dugar Towers, No.34(Old No.123) Marshall Road, Egmore Chennai-600 008.
2 The Joint Commissioner (CT) Large Tax Payers Unit, 5th Floor Dugar Towers, No.34(Old No.123) Marshall Road, Egmore Chennai-600 008.
3 The Joint Commissioner (CT)Appeals III Floor, Commercial Taxes Buildings Greams Road Chennai-600 006. .. Respondents in both W.Ps W.P.No.6459/2016 filed under Article 226 of the Constitution of India to issue a Writ of Certiorarifiled Maudamus to call for the records of the first respondent in TIN/33830884178/2013-14, dated 21.09.2015 and consequential proceedings in TIN 33830884178/13-14, dated 02.11.2015 quash the same and further direct the first respondent to re-do the assessment.
W.P.No.6460/2016 filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the first respondent in TIN/33830884178/2014-15, dated 21.09.2015 and consequential proceedings in TIN 33830884178/14-15 dated 02.11.2015 quash the same and further direct the first respondent to re-do the assessment. For Petitioner : Mr.V.Sundareswaran For Respondents : Mr.S.Kanmani Anamalai Addl. Govt. Pleader
COMMON ORDER The petitioner has filed the above writ petitions to issue a Writ of Certiorari to call for the records of the first respondent in TIN No.33830884178 for the assessment years 2013-14 and 2014-15, dated 21.09.2015 and consequential proceedings in TIN No.33830884178 for the assessment years 2013-14 and 2014-15, dated 02.11.2015 and to quash the same and further direct the first respondent to re-do the assessment.
2. The main contention raised by the petitioner is that the first respondent had passed the impugned orders even without giving an opportunity of personal hearing to the petitioner as contemplated under section 22 (4) of the Tamil Nadu Value Added Tax Act, 2006.
3. Mr.Kanmani Annamalai, learned Additional Government Pleader, takes notice for the respondents and submitted that since no opportunity was given to the petitioner as contemplated under the TNVAT Act, the first respondent may be directed to decide the matter afresh after giving an opportunity of personal hearing to the petitioner.
4. Having regard to the submissions made by the learned counsel on either side and taking note of the fact that the first respondent has not given an opportunity of personal hearing to the petitioner as contemplated under section 22
(4) of the Tamil Nadu Value Added Tax Act, the impugned orders are liable to be set aside. Accordingly, the impugned orders are set aside and the matters are remitted back to the first respondent for fresh consideration. The first respondent is directed to decide the matters afresh, after giving an opportunity of personal hearing to the petitioner on merits and in accordance with law.
With these observations, the writ petitions are allowed. No costs. Consequently, connected miscellaneous petitions are closed.
Sd/- Assistant Registrar(J) //True Copy// Sub Assistant Registrar Rj
To 1 The Deputy Commissioner(CT)-IV (FAC) Large Tax Payers Unit, 5th Floor Dugar Towers, No.34(Old No.123) Marshall Road, Egmore Chennai-600 008.
2 The Joint Commissioner (CT) Large Tax Payers Unit, 5th Floor Dugar Towers, No.34(Old No.123) Marshall Road, Egmore Chennai-600 008.
3 The Joint Commissioner (CT)Appeals III Floor, Commercial Taxes Buildings Greams Road Chennai-600 006.
+1cc to Mr.Sundareswaran, Advocate, S.R.No.11274 +1cc to the Government Pleader, S.R.No.11240 MG(CO) EU(09/03/2016) W.P.Nos.6459 & 6460 of 2016 & W.M.P.Nos.5741 & 5742 of 2016 MG(CO) Eu 09.03.16