Madras High CourtWP(MD)/5829/2018allowed

M/S.General Traders, v. The State Tax Officer,

2018-03-20Honourable Mr Justice G.R.Swaminathan2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20.03.2018

CORAM:

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P. (MD) Nos. 5829 to 5831 of 2018 and W.M.P(MD)Nos.5693 to 5695 of 2018 M/s General Traders, rep. by its Partner Mr.Sudarshan No.45, N.R.K. Rajarathinam Street, Sivakasi, Virudhunagar District.

.. Petitioner in all petitions Vs.

The Sales Tax Officer, Sivakasi - III, Virudhunagar District. .. Respondent in all petitions COMMON PRAYER: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records of the respondent inhis proceedings in TIN No.33546000069/2013-14, 2014-15 and 2015-16 dated 22.02.2018 respectively quash the same as it is contrary to law and in violation of principles of natural justice.

In all wps;

For petitioner : Mr.R.D.Ganesan For respondent : Mr.J.Gunaseelanmuthiah Additional Government Pleader COMMON ORDER The same petitioner has filed three writ petitions covering three different assessment years. The assessments that got concluded on deemed assessment basis were re-opened on inspection by the officer of the enforcement wing. But the final order was passed by the one of the members of the enforcement wing. This is a clear violation of the principles of the natural justice in this case. Therefore, the orders impugned in these writ petitions stand quashed. The matter is remitted to the file of the department. The Commissioner of Commercial Tax, Chennai will appoint some other assessment officer to hear the writ petitioner and pass orders afresh in accordance with law. This direction to transfer the file is issued because the incumbent respondent was member of the inspection team of the enforcement wing. https://hcservices.ecourts.gov.in/hcservices/

2.These writ petitions are allowed accordingly. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(AS) /True Copy/ Sub Assistant Registrar To:

The Sales Tax Officer, Sivakasi - III, Virudhunagar District.

+ 3 ccs TO Mr.R.D.Ganesan , Advocate in SR Nos.56420,56421,56422 + 1 cc TO The Special Government Pleader in SR No. 56863 skn AE/MMS/SAR4/28.05.2018/2P/6C ORDER MADE IN W.P. (MD) Nos. 5829 to 5831 of 2018 and W.M.P(MD)Nos.5693 to 5695 of 2018 20.03.2018 https://hcservices.ecourts.gov.in/hcservices/