Madras High CourtWP(MD)/1163/2018disposed of

Tvl.Karthi Fireworks v. The Assistant Commissioner(Ct)

2018-01-29Honourable Mr Justice G.R.Swaminathan2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 29.01.2018 CORAM :

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)No.1163 of 2018 and WMP(MD)No.1243 of 2018 Karthi Fireworks Rep.by its Director, A.Vasantha Vikash, No.8/217, G.Anuppankulam, Sivakasi, Virudhunagar District.

... Petitioner Vs.

The Assistant Commissioner (CT)-II, Office of the Assistant Commissioner(CT), Sivakasi.

... Respondent Prayer : This Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records in pre-revision notice issued by the respondent in CST No.33685981950/2012-13 dated 31.08.2017 and quash the same as illegal, arbitrary and without jurisdiction and direct the respondent to proceed with the revision of assessment after the completion of the adjudication under Central Excise Act as per law. For Petitioner : Mr.S.Karunakar For Respondent : Mrs.S.Srimathy, Special Government Pleader

ORDER

The writ petitioner is a registered assessee with the respondent. The petitioner had filed returns for the assessment years in question. It has been accepted. But, subsequently based on the proceedings initiated by the Central Excise Department, the respondent chose to issue the impugned pre-assessment notice. The same is impugned on the ground that the proceedings initiated by the Excise Department are still pending and that therefore based on the https://hcservices.ecourts.gov.in/hcservices/

proceedings they have not yet concluded. It is not open for the respondent to initiate action for re-opening the concluded assessment.

2.The learned counsel appearing for the writ petitioner placed reliance of this Court reported in (2010) 255 ELT 161 (Rajam Industries (P) Ltd vs. Addl. D.G., D.C.E.I., Chennai). The legal issues arising in the present case and in the said decision are one and the same. This Court chose to set aside the revised assessment orders with liberty to the authority to proceed afresh either after the adjudication process by the Excise Department gets completed if any fresh material is found. This Court is however of the view instead of quashing the impugned pre-assessment notice, the same can be directed to be kept in abeyance, till the adjudication by the Central Excise Department gets completed.

3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(CSI) /True Copy/ Sub-Assistant Registrar To The Assistant Commissioner (CT)-II, Office of the Assistant Commissioner(CT), Sivakasi.

+One cc to Mr.S.Karunakar, Advocate, SR.No.44463 skm RL/3C/2P/SKN/RSK/SAR2/13/2/2018 W.P(MD)No.1163 of 2018 and WMP(MD)No.1243 of 2018 https://hcservices.ecourts.gov.in/hcservices/ 29.01.2018