Madras High Court
Sakthi Masala (P) Ltd vs The Assistant Commissioner (Ct) on 27 January, 2012
Author: M.Jaichandren
Bench: M.Jaichandren
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.1.2012 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.1881,1882,1883 and 1884 of 2012 Sakthi Masala (P) Ltd., rep. by its Managing Director P.C.Duraiswamy .. Petitioner in writ petitions in W.P.Nos.1881 and 1882 of 2012 Sakthi Aromatic Masalas Private Ltd., rep. by its Managing Director D.Santhi .. Petitioner in writ petitions in W.P.Nos.1883 and 1884 of 2012 vs. The Assistant Commissioner (CT) Perundurai Assessment Circle Perundurai 638 052 .. Respondent in all the writ petitions W.P.No.1881 of 2012: This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records on the files of the respondent herein in TIN.No.33032922200/2007-08 dated 23.12.2011, and quash the same and direct the respondent to provide an opportunity of being heard and grant time for filing objections in response to his notice dated 30.5.2011. W.P.No.1882 of 2012: This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records on the files of the respondent herein in TIN.No.33032922200/2006-07 dated 26.12.2011, and quash the same and direct the respondent to provide an opportunity of being heard and grant time for filing objections in response to his notice dated 30.5.2011. W.P.No.1883 of 2012: This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records on the files of the respondent herein in TIN.No.33172922996/2007-08 dated 23.12.2011, and quash the same and direct the respondent to provide an opportunity of being heard and grant time for filing objections in response to his notice dated 30.5.2011. W.P.No.1884 of 2012: This writ petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records on the files of the respondent herein in TIN.No.33172922996/2006-07 dated 23.12.2011, and quash the same and direct the respondent to provide an opportunity of being heard and grant time for filing objections in response to his notice dated 30.5.2011. For petitioner : Mr.N.Inbarajan For respondents : Mr.A.R.Jayaprathap C O M M O N O R D E R
At this stage of the hearing of the writ petitions, the learned counsel appearing for the petitioners had submitted that it would suffice, if the impugned revised assessment orders, dated 23.12.2011 and 26.12.2011, passed by the respondent, are set aside and the matters are remitted back to the respondent for passing fresh revised assessment orders, under Section 27 of the Tamil Nadu Value Added Tax Act, 2006, after giving an opportunity to the petitioner to raise the necessary objections, if any, within a specified period.
2. The learned counsel appearing for the respondent has no objection for this Court passing such an order.
3. Hence, the impugned assessment orders, dated 23.12.2011 and 26.12.2011, passed by the respondent, are set aside and the matters are remitted back to the respondent to pass fresh revised assessment orders, on merits and in accordance with law, after giving an opportunity to the petitioners to file their objections, if any. The petitioners shall file their objections, within three weeks from the date of receipt of a copy of this order. On receipt of such objections, the respondent shall consider the same and pass fresh assessment orders thereon, on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioners, within a period of four weeks thereafter.
The writ petitions are disposed of accordingly. No costs. Connected M.P.Nos.1 of 2012 are closed.
27.1.2012 INDEX : YES/NO INTERNET : YES/NO lan To: The Assistant Commissioner (CT) Perundurai Assessment Circle Perundurai 638 052 M.JAICHANDREN J., Writ Petition Nos.1881,1882,1883 and 1884 of 2012 27.1.2012