Elamathi v. The Deputy Commercial Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.12.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.No.35872 and 35873 of 2024 Elamathi Proprietor of Raana Cars, SF No.New 8/2, Old 13A, Erode Main Road, Kullampalayam, Gobichettipalayam 638 476.
.. Petitioner Vs.
The Deputy Commercial Tax Officer, Gobichettipalayam Circle, Gobichettipalayam.
.. Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, to call for the records pertaining to the impugned order dated 09.10.2023in Ref.No.ZD331023042584T by the respondent and quash the same. For Petitioner : Mr.Hari Radhakrishnan For R1 and R2 : Mr.G.Nanmaran Special Government Pleader
ORDER
The present writ petition is filed challenging the impugned order dated 09.10.2023 on the limited ground that the petitioner has only been served with the summary of the order with DRC07 which is not accompanied by a detailed order.
2. The learned counsel for the petitioner submitted that detailed order of adjudication has not been served on the petitioner and thus the proceeding is incomplete.
3. When this was pointed out, the learned counsel for the respondent seeks liberty of this Court to proceed with and complete the assessment by issuing a detailed order in DRC 07, after affording the petitioner a reasonable opportunity of hearing, which was not objected to by the learned counsel for the petitioner.
4. In view thereof the impugned order is set aside and the respondents shall pass a detailed order afresh, after affording the petitioner a reasonable opportunity of hearing and complete the assessment.
4. Accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 05.12.2024 Speaking (or) Non Speaking Order Index:Yes/No spp To:
The Deputy Commercial Tax Officer, Gobichettipalayam Circle, Gobichettipalayam.
MOHAMMED SHAFFIQ, J.
spp and W.M.P.No.35872 and 35873 of 2024 05.12.2024