Madras High CourtWP(MD)/5461/2018allowed

Durateck And Co., v. The Commercial Tax Officer

2018-03-15Honourable Mr Justice G.R.Swaminathan2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 15.03.2018

CORAM:

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.5461 of 2018 and W.M.P.(MD)No.5388 of 2018 Durateck and Co.

Rep. by its Proprietor, R.Ferin.

70, D1.Christhunagar, Nagercoil-629 003.

... Petitioner Vs.

The Commercial Tax Officer, Nagercoil Tower Junction, Mead Street, Nagercoil 629 001.

... Respondent PRAYER: Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in No.33136144194/2015-16 dated 06.02.2018 and quash the same and consequently direct the respondent to issue a notice under Section 84 of the Tamil Nadu Value Added Tax Act and grant to the petitioner an opportunity to submit reply and a personal hearing and then pass orders according to law.

For Petitioner :Mr.M.Azeem For Respondent : Mr.J.Gunaseelan Muthiah Additional Government Pleader

ORDER

The petitioner is an assessee registered with the respondent. In respect of the assessment year 2015-16, PreRevision Notice was also issued on 10.11.2017. The petitioner submitted his reply in 01.02.2018. The reply given by the petitioner was found to be acceptable and a proposal set out in the pre-revision notice was actually dropped. 2.But while so, the respondent invoked the power under Section 84 of the Act and enhanced his assessment made for the same year. The same is assailed in this writ petition. 3.The learned counsel for the petitioner would submit that the power under Section 84 of the Act cannot be exercised https://hcservices.ecourts.gov.in/hcservices/

without giving a personal hearing. Since such a procedure was not adopted, the order impugned in the petition is quashed. The respondent is at liberty to proceed afresh, if so advised. The writ petition stands allowed. No costs. Consequently, connected miscellaneous petition is closed.

Sd/ Assistant Registrar (CS-I) /True copy/ Sub Assistant Registrar To The Commercial Tax Officer, Nagercoil Tower Junction, Mead Street, Nagercoil 629 001.

+1cc to Mr.M.AZEEM, Advocate, SR.No.55609 +1cc to M/s.Special Government Pleader,SR.No. 55935 W.P.(MD)No.5461 of 2018 and W.M.P.(MD)No.5388 of 2018 15.03.2018 RMI KK/RSK/15.05.2018/SAR-1/2P-4C https://hcservices.ecourts.gov.in/hcservices/