Madras High Court
Active Devices vs The Deputy State Tax Officer on 12 August, 2024
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
W.P.Nos.21316 & 21613 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 12.08.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY
W.P.Nos.21316 & 21613 of 2024
and
W.M.P.Nos.23271, 23588 & 23590 of 2024
Active Devices,
Rep by Proprietor,
Mr.Loganathan Subramanian,
No.3-C, O.No.17-A, NA,
North Mada Street,
Sri Nagar Colony, Chennai,
Tamil Nadu 600 015.
... Petitioner in both petitions
Vs.
1.The Deputy State Tax Officer -1,
Kotturpuram, South II, Chennai South,
Integrated Commercial Taxes and Registration Building,
Nandanam, Chennai 600 035.
2.The Deputy State Tax Officer -2,
Kotturpuram, South II, Chennai South,
Integrated Commercial Taxes and Registration Building,
Nandanam, Chennai 600 035.
... Respondents in W.P.No.21316 of 2024
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https://www.mhc.tn.gov.in/judis
W.P.Nos.21316 & 21613 of 2024
1.The Deputy State Tax Officer -2,
Kotturpuram, South II, Chennai South,
Integrated Commercial Taxes and Registration Building,
Nandanam, Chennai 600 035.
2.The Deputy State Tax Officer -1,
Kotturpuram, South II, Chennai South,
Integrated Commercial Taxes and Registration Building,
Nandanam, Chennai 600 035.
... Respondents in W.P.No.21613 of 2024
Common Prayer:
Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorarified Mandamus, to call for the
records relating to the impugned orders bearing
Ref.No.ZD3312232600332 & ZD331223272861J dated 29.12.2023 and
30.12.2023 respectively, passed by the 1st respondent in respective
petitions, to quash the same and consequently direct the 1st respondent to
refund the tax recovered from the petitioner arising out of the impugned
order.
For Petitioner
in both petitions : Mr.G.Shivakumar
For Respondent
in both petitions : Mr.C.Harsha Raj,
Additional Government Pleader.
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W.P.Nos.21316 & 21613 of 2024
COMMON ORDER
These writ petitions have been filed challenging the impugned orders dated 29.12.2023 and 30.12.2023 passed by the respondents and to direct the 1st respondent in the respective petitions.
2. Mr.C.Harsha Raj, learned Additional Government Pleader, takes notice on behalf of the respondents in both petitions. By consent of the parties, the main writ petitions are taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that in the present case, in non-application of mind, the 1st and 2nd respondents had issued two show cause notices for the very same subject matter pertaining to same assessment year and also they had passed two impugned orders without providing any opportunity to the petitioner, which is violation of principles of natural justice. Hence, these petition have been filed against the aforesaid two assessment orders.
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4. The learned Additional Government Pleader appearing for the respondents has fairly admitted that two show cause notices were uploaded and two assessment orders were passed by the respondents for the very same subject matter pertaining to same assessment year.
Further, he has also admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned orders.
Therefore, he requested this Court to set aside the said impugned orders and remit the matter back to the any one of the respondents for re-
consideration.
5. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and also perused the materials available on record.
6. In the present case, it appears that two show cause notices were issued and two assessment orders were passed by the respondents for the very same subject matter pertaining to same assessment year. Further, no 4/8 https://www.mhc.tn.gov.in/judis W.P.Nos.21316 & 21613 of 2024 opportunity of personal hearing was provided to the petitioner prior to the passing of the said impugned orders. Hence, this Court is of the view that the impugned orders were passed by the respondents in non-
application of mind and also in violation of principles of natural justice since it is just and necessary to provide an opportunity to the petitioner to establish their case on merits. In such view of the matter, this Court is inclined to set aside the impugned orders dated 29.12.2023 and 30.12.2023 passed by the respondents. Accordingly, this Court passes the following order:-
(i) The impugned orders dated 29.12.2023 and 30.12.2023 are set aside and the matter is remanded to the 1st respondent for fresh consideration.
(ii) The 1st respondent/The Deputy State Tax Officer -1 is directed to club both the show cause notices and issue the same to the petitioner within a period of two weeks from the date of receipt of copy of this order.
(iii) Thereafter, the petitioner shall file their reply/objection along with the required documents, if 5/8 https://www.mhc.tn.gov.in/judis W.P.Nos.21316 & 21613 of 2024 any, before the 1st respondent/The Deputy State Tax Officer -1 within a period of two weeks thereafter.
(iv) On filing of such reply/objection by the petitioner, the 1st respondent/The Deputy State Tax Officer -1 shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible.
7. With the above directions, these writ petitions are disposed of.
No costs. Consequently, the connected miscellaneous petitions are also closed.
12.08.2024 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No nsa 6/8 https://www.mhc.tn.gov.in/judis W.P.Nos.21316 & 21613 of 2024 To
1.The Deputy State Tax Officer -1, Kotturpuram, South II, Chennai South, Integrated Commercial Taxes and Registration Building, Nandanam, Chennai 600 035.
2.The Deputy State Tax Officer -2, Kotturpuram, South II, Chennai South, Integrated Commercial Taxes and Registration Building, Nandanam, Chennai 600 035.
7/8https://www.mhc.tn.gov.in/judis W.P.Nos.21316 & 21613 of 2024 KRISHNAN RAMASAMY.J., nsa W.P.Nos.21316 & 21613 of 2024 and W.M.P.Nos.23271, 23588 & 23590 of 2024 12.08.2024 8/8 https://www.mhc.tn.gov.in/judis