Madras High Court
M/S.Clean Switch India Pvt. Ltd vs The State Tax Officer on 5 October, 2021
W.A.No.2479 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.10.2021
CORAM
THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HON'BLE MR.JUSTICE SATHI KUMAR SUKUMARA KURUP
Writ Appeal No.2479 of 2021
and C.M.P.No.16003 of 2021
M/s.Clean Switch India Pvt. Ltd.,
Rep. by Director
K.Sathyan Kasturi
Plot No.102/36, 1st Floor,
Defence Officers Colony,
Ekkattuthangal, Chennai – 600 032. .. Appellant
-vs-
The State Tax Officer,
Nandambakkam Assessment Circle,
17, Loganathan Nagar, 2nd Street,
Choolaimedu,
Chennai – 600 094. .. Respondent
Appeal under Clause 15 of Letters Patent against the order dated
24.03.2021 in W.P.No.7658 of 2021.
For Appellant : Mr.Adithya Reddy
For Respondents : Mr. M.Venkateswaran
Government Counsel
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W.A.No.2479 of 2021
JUDGMENT
(Delivered by T.S.Sivagnanam, J.)
This appeal by the writ petitioner is directed against the order dated
24.03.2021 in W.P.No.7658 of 2021.
2.The appellant filed a writ petition challenging the assessment order
dated15.12.2020 under the provisions of the Tamil Nadu Valud Added Tax
Act, 2006 [TNVAT Act] for the assessment year 2015-16. The appellant
had filed an earlier writ petition in W.P.No.12271 of 2020 alleging that the
assessment order dated 24.01.2020 was passed in gross violation of
principles of natural justice. The Court accepted the said submission and
disposed of the writ petition by order dated 08.10.2020 directing the
assessment order dated 24.01.2020 be treated as a show cause notice and the
appellant was given an opportunity to file a reply to the same and the matter
be proceeded afresh.
3.It is not in dispute that pursuant to the said direction, a revision
notice dated 29.10.2020 was issued to the appellant and the appellant has
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W.A.No.2479 of 2021
submitted their objections not once but twice. Ultimately, the final revision
notice was issued on 27.11.2020 and the appellant by representation dated
28.11.2020 had sought for an opportunity of personal hearing. Thereafter,
reply dated 03.12.2020 was filed to the final notice dated 27.11.2020.
Subsequently, another representation was given on 04.12.2020 to consider
their reply and provide personal hearing. It is thereafter the assessment
order has been passed. The appellant contended that adequate opportunity
has not been extended to the appellant and that fresh allegations have been
made against the appellant which are very serious in nature and therefore,
would contend that the assessment order is in violation of principles of
natural justice.
4.The learned Writ Court considered the factual position and more
particularly, that opportunity of personal hearing was granted but however,
the Director of the appellant Company did not appear and had sent three
communications to the Assessing Officer stating that the Directors were pre-
occupied and could not appear, etc. Considering all these facts, the learned
Writ Court, in our opinion, rightly held that sufficient opportunity has been
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W.A.No.2479 of 2021
granted to the appellant. Accordingly, the writ petition was dismissed
holding that assessment order does not warrant interference under Article
226 of the Constitution of India. There is no error in the findings rendered
by the learned Writ Court for us to interfere. Accordingly, the writ appeal
fails and is dismissed. No costs. Consequently, connected miscellaneous
petition is closed.
(T.S.S., J.) (S.S.K., J.)
05.10.2021
Index: Yes/ No
Speaking Order : Yes/ No
cse
To
The State Tax Officer,
Nandambakkam Assessment Circle,
17, Loganathan Nagar, 2nd Street,
Choolaimedu,
Chennai – 600 094.
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W.A.No.2479 of 2021
T.S.Sivagnanam, J.
and
Sathi Kumar Sukumara Kurup, J.
cse
W.A.No.2479 of 2021
05.10.2021
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