M/S.K.Gangaiah Chetty & Co vs The Commercial Tax Officer
2021 Latest Caselaw 14058 Mad

Citation : 2021 Latest Caselaw 14058 Mad
Judgement Date : 14 July, 2021

Madras High Court

M/S.K.Gangaiah Chetty & Co vs The Commercial Tax Officer on 14 July, 2021

                                                                             W.P.No.11659 of 2013

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                               DATED :14.07.2021

                                                     CORAM

                               THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
                                               W.P.No.11659 of 2013
                                                       and
                                                M.P.No.1 of 2013

                     M/s.K.Gangaiah Chetty & Co.,
                     Represented by its Partner K.G.Nareshkumar,
                     No.51-1/9, Acharappan Street,
                     Chennai – 01.                                             ...Petitioner

                                                        Vs

                     The Commercial Tax Officer,
                     Loan Square – I, Assessment Circle,
                     Office of the Assistant Commissioner (CT)
                     Chennai – 108.                                          ... Respondent


                     PRAYER : Writ Petition filed Under Article 226 of the Constitution of
                     India to issue of Writ of Certiorarified Mandamus, to call for the
                     proceedings of the respondent in TIN No.0140181/2006-07 dated
                     20.03.2013 and quash the same and consequently direct the respondent to
                     consider the application dated 13.03.2013 submitted by the petitioner on
                     merits.




                     1/6


https://www.mhc.tn.gov.in/judis/
                                                                                      W.P.No.11659 of 2013

                                     For Petitioner             : Mr.M.Hariharan

                                     For Respondent             : Mr.V.Veluchamy
                                                                  Government Advocate


                                                          ORDER

The relief sought for in the writ petition is to call for the proceedings

of the respondent in TIN No.0140181/2006-07 dated 20.03.2013 and quash

the same and to direct the respondent to consider the application dated

13.03.2013 submitted by the petitioner on merits.

2. The impugned order dated 20.03.2013 reveals that the Revision

order has already been passed on 21.02.2013 and duly served to the

petitioner. Accordingly, the petitioner was granted with a liberty to prefer an

appeal and seek legal remedy.

3. The learned counsel for the petitioner states that the petitioner has

already filed an application under Section 55 of the TNGST Act on 13 th

March 2013 and the authorities competent are obligated to pass final orders

on the application and with before passing any order under the application,

they have issued the impugned order. Thus, the impugned order is to be set

https://www.mhc.tn.gov.in/judis/ W.P.No.11659 of 2013

aside and the authorities competent are bound to dispose of the application

filed by the petitioner under Section 55 of the TNGST Act.

4. In this regard, the petitioner relied on the judgment of the Hon'ble

Division Bench of this Court in the case of Shreyas Enterprises Private

Limited Vs. The Commercial Tax Officer, reported in [2008] 11 VST 38

Mad, wherein the Hon'ble Division Bench passed the following orders:

“2. It appears that an assessment order was passed against the appellant under the Tamil Nadu General Sales Tax Act, 1959. The appellant filed a rectification petition under Section 55 of the said Act, but instead of deciding that petition on merits, the Commercial Tax Officer, Vepery Assessment Circle by order dated 08.03.2005 has observed as follows:-

“Please take notice that the contentions stated therein were examined by me. If you are aggrieved by the order, you might have availed of the statutory remedy available under Section 31 of the TNGST Act, 1959.

I request you to make efforts to settle the arrears of tax within 3 days of receipt of the notice, failing which action under Section 26 of the TNGST Act 1959 would be taken.”

https://www.mhc.tn.gov.in/judis/ W.P.No.11659 of 2013

3. A perusal of the above order shows that the Commercial Tax Officer has not decided the appellant's application under section 55 but has only said that the appellant may avail of his statutory remedy of appeal under Section 31 of the Act.

4. In our opinion, the Commercial Tax Officer should have decided the application under Section 55 on its merits, which he has not done.

5. In view of the above we dispose off the writ petition with a direction that the Commercial Tax Officer should decide the application of the appellant filed under Section 55 of the Act on merits expeditiously. The writ appeal is also disposed off accordingly. Consequently, WAMP No.1662 of 2005 and WPMP No.14166 of 2005 are also dismissed.”

5. The learned Government Advocate appearing on behalf of the

respondent is unable to establish that the application filed by the writ

petitioner under Section 55 of the TNGST Act was disposed of by passing

an order.

6. This being the factum, the impugned order passed by the

respondent in proceedings in TIN No.0140181/2006-07 dated 20.03.2013 is

https://www.mhc.tn.gov.in/judis/ W.P.No.11659 of 2013

quashed and the respondent is directed to consider the application filed by

the writ petitioner under Section 55 of the TNGST Act on 13th March 2013

and pass appropriate orders on merits and in accordance with law within a

period of eight weeks from the date of receipt of a copy of this order.

7. With these directions, the writ petition stands allowed. No costs.