Madras High Court
M/S.Chamundi Steel Casting (I) Ltd vs The Assistant Commissioner (St) on 16 August, 2021
Author: Anita Sumanth
Bench: Anita Sumanth
W.P.No.1843 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16.08.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.1843 of 2021
and WMP No.2079 of 2021
M/s.Chamundi Steel Casting (I) Ltd.,
Represented by its Director,
Mahender Kumar
Hosur. … Petitioner
Vs
The Assistant Commissioner (ST),
Hosur (South),
Hosur. … Respondent
PRAYER : Petition filed under Article 226 of the Constitution of India praying
for the issuance of Writ of Certiorari to call for the records of the respondent in
notice dated 14.12.2020 in TIN No.33423360959/2008-2009 to 2013-14 and
quash the same.
For Petitioner : Mr.Adithiya Reddy
For Respondent : Mr.TNC.Kaushik
Government Advocate
ORDER
Heard Mr.Adithiya Reddy, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondent.
2.The challenge is only to notice dated 14.12.2020, which calls upon the petitioner to appear before the assessing authority with material in support of https://www.mhc.tn.gov.in/judis/ 1/4 W.P.No.1843 of 2021 certain imports of Iron and Steel for the periods 2008-09 to 2013-14. The petitioner has been asked to submit copies of invoices, bills of entry and import, export code.
3.Learned counsel for the petitioner would draw my attention to proceedings of assessment dated 28.09.2020 for the periods 2008-09 to 2013- 14 where, in conclusion the officer has referred to the assessments for the periods 2008-09 to 2011-12 as having been completed and the assessments for the periods 2012-13 and 2013-14 wherein, he states that the details filed by the dealers revealed that the transactions were accounted for and reported in the monthly returns. The estimation of sales of imports was thus dropped.
4.Prior thereto, the petitioner has approached this Court challenging the orders of assessment for the period 2014-15 dated 04.08.2017 and a learned Single Judge of this Court by order in WP.No.24658 of 2017 (order dated 14.09.2017) has set aside the assessment, remanding the matter to the respondent for fresh consideration. The respondent was directed to furnish all material available with him based upon which he had come to a conclusion in that assessment that there had been import purchase omissions. Thereafter, the petitioner was to be granted opportunity and an order of assessment was to be passed denovo.
https://www.mhc.tn.gov.in/judis/ 2/4 W.P.No.1843 of 2021
5.Till date no order of assessment appears to have been passed, despite the order of this Court dated 14.09.2017. In the light of the aforesaid narration, I am of the view that the petitioner should appear before the authorities in compliance with notice dated 14.12.2020 impugned now and after hearing the petitioner in full, the proceedings should be completed within a period of eight weeks from today.
6. Parallelly, the proceedings for the period 2014-15 remanded by this Court on 14.09.2017 shall also be completed after giving full opportunity as indicated by this Court in paragraph-7 of the aforesaid order. For this purpose, the petitioner shall appear before the respondent on Monday, the 23rd of August, 2021 at 10.30 a.m. without anticipating any further notice and both exercises as above shall be completed within a period of eight (8) weeks from 23.08.2021. The materials referred to in paragraph-7 of order dated 14.09.2017 shall be furnished to the petitioner, when he appears on 23.08.2021.
7. This Writ Petition is disposed in the light of the discussion as above. No costs. Connected Miscellaneous Petition is closed.
16.08.2021 vs Index:Yes speaking order https://www.mhc.tn.gov.in/judis/ 3/4 W.P.No.1843 of 2021 Dr.ANITA SUMANTH,J.
vs To The Assistant Commissioner (ST), Hosur (South), Hosur.
W.P. No.1843 of 2021 and WMP No.2079 of 2021
16.08.2021 https://www.mhc.tn.gov.in/judis/ 4/4