Madras High Court
M/S.Hoya Medical India Private Limited vs The Appellate Deputy Commissioner (Ct) on 25 February, 2021
Author: C.Saravanan
Bench: C.Saravanan
W.P.Nos.21672 & 21673 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.02.2021
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.Nos.21672 & 21673 of 2015
and
W.M.P.Nos.1 & 1 of 2015
M/s.Hoya Medical India Private Limited,
Represented by its Director,
Mr.Mukesh Kumar Sinha,
Plot No.67, Numabl Madarvedu Village,
Thiruverkadu, Chennai – 600 077. ... Petitioner in both W.Ps.
Vs.
1.The Appellate Deputy Commissioner (CT),
Chennai (South), 3rd Floor, C.T.Building Annex,
No.1, Greams Road, Chennai – 600 006.
2.The Assistant Commissioner (CT),
Nolambur Assessment Circle,
176, M.T.H.Road, Villivakkam,
Chennai – 600 049. ... Respondents in both W.Ps.
Prayer in W.P.No.21672 of 2015: Writ Petition is filed under Article 226 of the
Constitution of India praying for the issuance of Writ of Certiorarified
Mandamus, to call for the records pertaining to the impugned order dated
01.07.2015 in SP No.88/2015 in AP No.91/2015-VAT passed by the 1st
Respondent and quash the same and further direct the 1 st respondent to accept a
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W.P.Nos.21672 & 21673 of 2015
personal bond for the balance tax payable in terms of the assessment order
dated 30.01.2015 of the 2nd respondent.
Prayer in W.P.No.21673 of 2015: Writ Petition is filed under Article 226 of the
Constitution of India praying for the issuance of Writ of Certiorarified
Mandamus, to call for the records pertaining to the impugned order dated
01.07.2015 in SP No.89/2015 in AP No.17/2015-CST passed by the 1 st
Respondent and quash the same and further direct the 1 st respondent to accept a
personal bond for the balance tax payable in terms of the assessment order
dated 29.01.2015 of the 2nd respondent.
For Petitioner : Mr.Hari Radha Krishnan
(in both W.Ps)
For Respondents : Mr.A.N.R.Jayaprathap,
(in both W.Ps) Government Advocate
COMMONORDER
The impugned order has been challenged on the ground that the notice was issued to the petitioner on 17.02.2020 for the Assessment year 2015-2016. The order came to be passed at the time of lockdown due to Covid–19. Since the impugned order has been passed without giving opportunity to file a reply to the petitioner, it is challenged on the ground of violation of principles of natural justice.
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2.I am inclined to interfere with the impugned order by quashing the same and remit the case back to the 1 st respondent to pass a fresh order within a period of 45 days from the date of receipt of a copy of this order. Before passing such order, the petitioner shall be heard by the 1st respondent.
3.Writ petition stands disposed of with the above observations. No costs. Consequently, connected Miscellaneous Petitions are closed.
25.02.2021 Index : Yes / No Internet : Yes/ No jas Notes:-In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate / litigant concerned.
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1.The Appellate Deputy Commissioner (CT), Chennai (South), 3rd Floor, C.T.Building Annex, No.1, Greams Road, Chennai – 600 006.
2.The Assistant Commissioner (CT), Nolambur Assessment Circle, 176, M.T.H.Road, Villivakkam, Chennai – 600 049.
4/5http://www.judis.nic.in W.P.Nos.21672 & 21673 of 2015 C.SARAVANAN, J.
jas W.P.Nos.21672 & 21673 of 2015 and W.M.P.Nos.1 & 1 of 2015 25.02.2021 5/5 http://www.judis.nic.in