Madras High Court
M/S.S.K.S.Tex vs The Assistant Commissioner (St) ... on 16 July, 2021
W.P.Nos.14656 of 2021 etc. batch
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16.07.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. Nos.14656, 14658, 14661 and 14663 of 2021
and WMP Nos.15537, 15540, 15543, 15547, 15551, 15554, 15556 and
15559 of 2021
M/s.S.K.S.Tex,
represented by its Proprietor
Mr.S.K.Sheik Abdullah
… Petitioner in the above W.Ps
Vs
The Assistant Commissioner (ST) (FAC)
Tiruppur Bazaar Circle, Tiruppur.
… Respondent in the above W.Ps
PRAYER : Petition filed under Article 226 of the Constitution of India praying
for the issuance of Writ of Certiorarified Mandamus to call for the impugned
proceedings of the respondent in TIN No.33942422198/2008-2009, 2009-10,
2010-11 and 2011-12 all dated 20.01.2021 and quash the same as passed in
violation of principles of natural justice and further direct the respondent to
grant sufficient opportunity to the petitioner to produce the records and pass
orders in accordance with law.
For Petitioner : Mr.P.Rajkumar
For Respondents : Mr.T.N.C.Kaushik
Government Advocate.
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W.P.Nos.14656 of 2021 etc. batch
ORDER
Mr.T.N.C.Kaushik, learned Government Advocate accepts notice for the
respondent and is armed with instructions to proceed in the matter. Hence, by
consent of both sides, these Writ Petitions are taken up for final disposal even
at the stage of admission.
2. The challenge is to four orders of assessment, all dated 20.01.2021,
received by the petitioner/assessee on 23.01.2021, for the periods 2008-2009,
2009-10, 2010-11 and 2011-12. These Writ Petitions have been presented only
on 08.07.2021 beyond the statutory period of limitation. On this short ground,
since there is no justification that has been set out for approaching this Court
beyond the period of statutory limitation, these Writ Petitions are liable to be
dismissed. Reference in this context, is made to a judgment of the Supreme
Court in the case of Assistant Commissioner (Ct) LTU vs. M/s.Glaxo Smith
Kline Consumer Health Care Limited [(2020 (36) GSTL 305 (SC)].
3. That apart, the only request that is made even otherwise is for an
opportunity to put forth its case before the Assessing Authority. However, as
rightly pointed out by the learned counsel for the respondent, the petitioner has
been granted adequate opportunity before the Officer on 27.08.2019,
16.09.2020 and 09.10.2020. The most recent request for adjournment dated
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W.P.Nos.14656 of 2021 etc. batch
16.10.2020, which is placed at page 56 of the typed set of papers, states as
follows:
We have received the above personal hearing notice for four years to
appear on 16.10.2020 In this connection we again inform you that a case in
the National Consumer Disputes Redressal Commission against the insurance
claim is pending and the next hearing is posted on 16.11.2020. Another case
filed by our bankers against us in the Debt Recovery Tribunal, Coimbatore is
also pending.
The issues involved in all the three cases are inter-connected and
whatever documents available with us have been sent to respective forums.
Hence we are not a position to produce any supportive documents for
personal hearing.
We therefore, request you to keep further proceedings pending and
grant some more time till 31.12.2020 to file a suitable reply and to appear for
personal hearing with the connected records.
4. In the light of the categoric statement of the assessee that it would not
be in a position to produce any supportive documents for personal hearing,
nothing will be gained by granting another opportunity.
5. In the light of the discussion as above, these Writ Petitions are
dismissed, both on the aspects of maintainability as well as on merits. No
costs. Connected Miscellaneous Petitions are also dismissed.
16.07.2021
sl
Index:Yes/no
speaking/non-speaking order
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W.P.Nos.14656 of 2021 etc. batch
Dr.ANITA SUMANTH,J.
sl
To
The Assistant Commissioner (ST) (FAC)
Tiruppur Bazaar Circle, Tiruppur.
W.P. Nos.14656, 14658, 14661 and 14663 of 2021
and WMP Nos.15537, 15540, 15543,
15547, 15551, 15554, 15556 and 15559 of 2021
16.07.2021
http://www.judis.nic.in
