M/S.Reishi Trading Corporation vs The State Tax Officer
2021 Latest Caselaw 5355 Mad

                            BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                            DATED: 01.03.2021

                                                     CORAM

                                THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

                                     W.P.(MD)Noa.24144 & 24145 of 2019
                                                    and
                                      WMP(MD)No.20735 & 20737 of 2019

                 M/s.Reishi Trading Corporation,
                 Rep.by its Proprietor
                 R.Shanmugasundaram                                      ... Petitioner
                                                                         in both cases

                                                      Vs.
                 The State Tax Officer,
                 Chitrakara Street Circle,
                 Madurai.                                                      ... Respondent
                                                                                in both cases


                 Common Prayer: Writ petitions are filed under Article 226
                 of       the   Constitution    of   India,       to    issue     a   Writ   of
                 Certiorarified Mandamus, to call for the records in TIN.
                 33144921455/2008-09 & 2009-10 dated 15.07.2015 and TIN No.
                 33144921455/2008-09 & 2009-10 dated 06.12.2018 issued by
                 the respondent and quash the same as arbitrary, illegal,
                 without        jurisdiction,   clear    violation        of    the    circular
                 issued         by    the   respondent       in        Circular       No.1/2009
                 D3/44968/2009 dated 30.11.2009 and against the Judgment of
                 Hon'ble Apex Court in the case of M/s.Southern Motors vs.
                 State of Karnataka Reported in (2017) 3 SCC 467 and direct

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                 the respondent to pass an assessment order afresh after
                 considering the records filed by the petitioner including
                 the opportunity of personal hearing within such time as
                 may be directed by this Hon'ble Court.


                 in both cases :
                              For Petitioner     : Mr.S.Karunakar
                              For Respondent     : MrG.Arjunan
                                                   Government Advocate


                                            COMMON ORDER
                          Heard the learned counsel on either side.


                          2.The petitioner suffered orders under Section 27 of

                 the TNVAT Act, 2006.       The petitioner filed petition under

                 Section 84 of the TNVAT Act, 2006 for rectifying the same.

                 Without granting personal hearing to the petitioner, the

                 impugned orders came to be passed.        On this sole ground,

                 namely, want of granting opportunity of personal hearing,

                 the orders impugned in these writ petitions are quashed.

                 The matter is remitted to the file of the respondent to

                 pass orders afresh on merits and in accordance with law,

                 after granting personal hearing to the petitioner, within

                 a period of four weeks from the date of receipt of copy of

                 this order.


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                          3.The   writ    petitions    stand   allowed.      No   costs.

                 Consequently,           connected    miscellaneous   petitions        are

                 closed.



                                                                          01.03.2021

                 Index     : Yes / No
                 Internet : Yes/ No
                 skm

                 Note: 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.

                 To:

                 The State Tax Officer,
                 Chitrakara Street Circle,
                 Madurai.




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                           G.R.SWAMINATHAN, J.

skm

W.P.(MD)Noa.24144 & 24145 of 2019

01.03.2021

http://www.judis.nic.in