M/S.Yazh Achagam v. The Assistant Commissioner
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.07.2018
CORAM:
THE HONOURABLE MR.JUSTICE M.GOVINDARAJ W.P.(MD)Nos.12800 to 12805 of 2018 and W.M.P.(MD)Nos.11690 to 11695 of 2018 M/s.Yazh Achagam, Represented through its Proprietor, Duraisamy : Petitioner in all W.Ps.
Vs.
The Assistant Commissioner (CT), Karur North Assessment Circle, Karur, Karur District.
: Respondent in all W.Ps.
COMMON PRAYER: Writ Petitions are filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned orders passed by the respondent vide his proceedings in TIN : 33473661680/10-11, TIN : 33473661680/11-12, TIN : 33473661680/12-13, TIN : 33473661680/13-14, TIN : 33473661680/14-15 and TIN : 33473661680/15-16, dated 17.01.2018, respectively and quash the same as illegal.
For Petitioner : Mr.R.Aravindan in all W.Ps.
For Respondent : Mrs.J.Padmavathi Devi, in all W.Ps.
Special Government Pleader COMMON ORDER The petitioner is a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 dealing with paper and paper boards. He filed returns for the assessment year 2010-2011, 2011-2012, 20122013, 2013-2014, 2014-2015 and 2015-2016 respectively. Pursuant to the inspection conducted by the Enforcement Officials in the place of business of the petitioner on 25.01.2017, revision notices were issued by the respondent on 23.11.2017. The petitioner submitted his reply on 05.12.2017 and 07.12.2017 requesting certain documents and also for personal hearing. However, by proceedings in TIN : 33473661680/10-11, TIN : 33473661680/11-12, TIN : 33473661680/1213, TIN : 33473661680/13-14, TIN : 33473661680/14-15 and TIN : 33473661680/15-16, dated 17.01.2018 respectively, the respondent has passed final orders in violation of principles of natural justice. Aggrieved over the same, the petitioner is before this Court.
2. According to the petitioner, he sought for certain documents, but, without providing the documents, the impugned orders came to be passed. Therefore, the orders dated 17.01.2018 are sought to be set aside.
3. The respondent has filed a counter-affidavit in all the Writ Petitions stating that the petitioner has approached this Court without exhausting the alternative remedy of appeal available to him under the Act. By letter dated 05.12.2017, the petitioner sought for personal hearing, which was granted to him and a date for personal hearing was fixed as 14.12.2017. The petitioner neither appeared in person nor filed his objection and, therefore, the respondent was constrained to pass the final orders. Thus, there is no violation of principles of natural justice and the Writ Petitions deserve to be dismissed in limine.
4. I have considered the submissions made on either side.
5. On a perusal of the letter dated 07.12.2017 submitted by the petitioner to the respondent, it is very clear that he has sought for certain inspection report and other relevant documents for filing his objections. He has also sought for sufficient time for submitting his explanation on receipt of the documents sought for by him and for personal hearing. A reading of the impugned orders dated 17.01.2018 states that on receipt of the letter of the petitioner dated 07.12.2017, the respondent has fixed the date for personal hearing as 14.12.2017. However, the impugned orders do not disclose as to the request made by the petitioner for supply of the inspection report and other relevant documents and also the communication sent to the petitioner with regard to the date of personal hearing.
The contention of the learned Special Government Pleader that the communication was sent by ordinary post and, therefore, the acknowledgement could not be produced cannot be sustained. Principles of natural justice requires, when a dealer seeks for certain documents for filing an effective objection, it is incumbent on the respondent to furnish those details and call for objections. Without furnishing the details and without receiving the objections, the respondent cannot hasten to pass orders. Even though it is stated that personal hearing was fixed on 14.12.2017, there was no material to prove that it was communicated to the petitioner. In such circumstances, the impugned orders dated 17.01.2018 are certainly passed in violation of principles of natural justice.
6. In view of the above observation, the impugned orders dated 17.01.2018 passed by the respondent are set aside and the matters are remitted back to the respondent for fresh consideration. The respondent is directed to provide the materials sought for by the petitioner and on receipt of those materials, the petitioner shall submit his objections, within a period of fifteen days. Thereafter, the respondent shall afford an opportunity of personal hearing and pass final orders, within a period of one month.
7. The Writ Petitions are allowed as indicated above. No costs. Consequently, the connected miscellaneous petitions are closed. Sd/- Assistant Registrar(Writs) /True Copy/ Sub Assistant Registrar(CS-I) To The Assistant Commissioner(CT), Karur North Assessment Circle, Karur, Karur District.
COPY TO:
The Section Officer, E.R.Section, Madurai Bench of Madras High Court, Madurai.
+6cc to M/S.R.Aravindan, Advocate SR.No. 72714 TO 72719 +1cc to Special Government Pleader, SR.No. 72811 Common Order made in W.P.(MD)Nos.12800 to 12805 of 2018 Dated: 12.07.2018 (1⁄2) sml JM/PN/SAR 1/24.07.2018/3P/10C