Tvl Pioneer Spinners v. The State Tax Officer,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 11.06.2024

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) Nos.10811 to 10815 of 2024 Tvl.Pioneer Spinners, (A unit of National Textiles Corporation Limited) (Represented by its General Manager Mr.M.P.Sivasamraj), 2/222, Madurai Ramanathapuram Road, Kamudakudi, Paramakudi - 623 719.

... Petitioner in all W.Ps.

Vs.

The State Tax Officer, (Also known as commercial tax officer), Paramakudi Assessment Circle, Paramakudi.

... Respondent in all W.Ps.

Common Prayer: Writ Petitions filed under Article 226 of Constitution of India for issuance of a Writ of Certiorari calling for the records relating to the impugned orders dated 06.05.2024 passed by the respondent herein in TIN:33715423553/2011-12, TIN:33715423553/2012-13, TIN:

33715423553/2013-14, TIN:33715423553/2014-15 and TIN:

33715423553/2015-16 and quashing the same.

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For Petitioner in all W.Ps.

: Mr.K.A.Parthasarathy For Respondent in all W.Ps.

: Mr.J.K.Jayaselan Government Advocate C O M M O N O R D E R In these Writ Petitions, the petitioners has challenged the impugned orders dated 06.05.2024 passed by the respondent for the Assessment Years 2011-12 to 2015-16.

2. Mr.J.K.Jayaselan, learned Government Advocate takes notice for the respondent.

3. These Writ Petitions are disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Government Advocate for the respondent as none of the impugned orders bear any reasoning while confirming the demand. They merely state that the submissions of the petitioner were not convincing. However, there is no clear explanation in the impugned orders as to the basis on which it has been concluded that the submissions of the petitioner were not Page No. 2 of 4

convincing. The respondent ought to have been given reasoning while passing the impugned orders.

4. Therefore, the impugned orders are set aside and the cases are remitted back to the respondent to pass fresh orders on merits, as expeditiously as possible, within a period of six (6) months from today.

5. In the result, these Writ Petitions are disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 11.06.2024 Index: Yes/ No Speaking Order / Non-Speaking Order JEN Copy To:

The Assistant Commissioner (ST) -2, Tuticorin - 2 Assessment Circle, Tuticorin.

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C.SARAVANAN , J.

JEN and W.M.P.(MD) Nos.10811 to 10815 of 2024 11.06.2024 Page No. 4 of 4