M/S.Bright Point India(P) Ltd. v. The State Of Tamil Nadu,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.03.2016
CORAM
THE HONOURABLE Mr. JUSTICE M.DURAISWAMY W.P.No.7807 of 2016 & W.M.P.No.6971 of 2016 M/s.Bright Point India(P) Ltd.
No.83/1 C/o.Gati Ltd.
Tiruneermalai Road Nagalkeni, Chrompet Chennai-600 044.
.. Petitioner v.
1 The State of Tamil Nadu Represented by the Secretary to the Government Department of Commercial Taxes Secretariat, Fort St. George Chennai-600 009.
2 The Assistant Commissioner(CT) Pammal Assessment Circle Chennai-600 044.
.. Respondents Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to call for the records of the second respondent in the impugned order in CST No.798516/2014-2015, dated 25.01.2016, quash the same and further direct the second respondent to pass revision order accepting the declarations in Form F in the possession of the Petitioner or to issue any other appropriate Writ or Order as this Honourable court.
For Petitioner : Mr.R.Sridhar For Respondent : Mr.S.Kanmani Annamalai Additional Govt. Pleader
ORDER
The petitioner has filed the above writ petition to issue a writ of Certiorarified Mandamus to call for the records of the second respondent in the impugned order dated 25.01.2016, to quash the same and further direct the second respondent to pass revision order accepting the declarations in Form F in the possession of the Petitioner.
2. It is the case of the petitioner that the petitioner is in possession of Form F with them and the second respondent had passed the impugned order without considering the Form F.
3. Mr.R.Sridhar, learned counsel appearing for the petitioner submitted that if sufficient time is granted, the petitioner would produce all the Forms before the second respondent, in such an event, the second respondent made be directed to decide the matter afresh.
3. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, takes notice for the respondents and submitted that since the petitioner is in possession of Form-F, the second respondent may be directed to consider the Form-F to be produced by the petitioner and decide the matter afresh.
4. Having regard to the submissions made by the learned counsel on either side, since the petitioner is in possession of Form-F, the impugned order dated 25.01.2016 passed by the second respondent without considering the Forms is liable to be set aside. Accordingly, the same is set aside and the matter is remitted back to the second respondent for passing appropriate orders afresh. The petitioner is granted four weeks time for producing all the Forms before the second respondent, within a period of four weeks from the date of receipt of a copy of this order and on receipt of the Forms, the second respondent shall consider the same and pass fresh orders, on merits and in accordance with law, after giving due opportunity to the petitioner.
With these observations, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.
-s/dAssistant Registrar True Copy Sub-Assistant Registrar rj
To 1 The Secretary to the Government Department of Commercial Taxes Secretariat, Fort St. George Chennai-600 009.
2 The Assistant Commissioner(CT) Pammal Assessment Circle Chennai-600 044.
+1 cc to M/s.R.Sridhar Advocate sr.13153 +1 cc to M/s.Special Government Pleader(T) sr 13397 W.P.No.7807 of 2016 & W.M.P.No.6971 of 2016 ala(co) aa10/03/2016