M/S.Susee Premium Automobiles ... vs The Assistant Commissioner (St)
2022 Latest Caselaw 17751 Mad

                                                                      W.P(MD).No.26113 of 2022

                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                            DATED : 18.11.2022

                                                   CORAM

                           THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

                                        W.P(MD).No.26113 of 2022
                                                  and
                                  W.M.P(MD).Nos.20249 and 20252 of 2022

                M/s.Susee Premium Automobiles Private Limited,
                Represented by its Director,
                Rajiv Subramanian,
                No.25, Tamil Sangam Road,
                Madurai-625 001,
                Madurai District.                                               ... Petitioner

                                                     Vs.

                1.The Assistant Commissioner (ST),
                  Madurai Rural (South) Circle,
                  Madurai District.

                2.The Joint Commissioner of Commercial Taxes,
                  Madurai Division,
                  Madurai, Madurai District.                                   ...Respondents

                Prayer : Writ Petition filed under Article 226 of the Constitution of India,
                praying this Court to issue a Writ of Certiorarified Mandamus, calling for the
                records on the files of the 2nd Respondent in its impugned proceedings in
                Na.Ka.No.A11/5594/2020, dated 01.08.2022 quash the same and further
                direct the 2nd Respondent to entertain the revision petition for the assessment
                year 2014-2015 on re-submission of the same by the Petitioner and dispose of
                the same in accordance with law.


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                                                                           W.P(MD).No.26113 of 2022



                                  For Petitioner  : Mr.S.Rajasekar
                                  For Respondents : Mr.M.Siddharthan
                                                    Additional Government Pleader

                                                       ORDER

The writ petition has been filed challenging the impugned order, dated

01.08.2022 which rejects the revision petition filed by the Petitioner on the

ground that there has been delay and directing the 2nd Respondent to entertain

the revision petition for the assessment year 2014-2015 on re-submission of

the same by the Petitioner and dispose of the same in accordance with law.

2. It is submitted by the learned counsel for the Petitioner that the order

rejecting the revision petition is in violation of principles of natural justice

inasmuch as the 2nd Respondent has proceeded to reject the revision petition

without putting the Petitioner on notice. It is submitted that the order of the

2nd Respondent suffers from error inasmuch as it is contrary to the Judgment

of the Hon'ble Supreme Court, wherein, limitation was extended vide

M.A.No.21 of 2022 in M.A.No.665 of 2021 in SMW (C) No.3 of 2020, dated

10.01.2022.

3. It is submitted by the learned Additional Government Pleader for the

Respondents that the 2nd Respondent would re-examine the issue taking into https://www.mhc.tn.gov.in/judis

W.P(MD).No.26113 of 2022

account the Judgment of the Hon'ble Supreme Court vide M.A.No.21 of 2022

in M.A.No.665 of 2021 in SMW (C) No.3 of 2020, dated 10.01.2022.

4. In view of the same, impugned order dated 01.08.2022 is set aside.

The Petitioner is directed to re-submit the revision petition. The 2nd

Respondent is directed to issue notice to the Petitioner and thereafter pass

orders in accordance with law after taking into account the Judgment of the

Hon'ble Supreme Court vide M.A.No.21 of 2022 in M.A.No.665 of 2021 in

SMW (C) No.3 of 2020, dated 10.01.2022.

5. With the above direction, the writ petition stands disposed of. No

costs. Consequently, connected miscellaneous petitions are closed.

                                                                              18.11.2022
                Index             : Yes / No
                Internet          : Yes/ No
                sn

                To
                1.The Assistant Commissioner (ST),
                  Madurai Rural (South) Circle,
                  Madurai District.

2.The Joint Commissioner of Commercial Taxes, Madurai Division, Madurai, Madurai District.

https://www.mhc.tn.gov.in/judis

W.P(MD).No.26113 of 2022

MOHAMMED SHAFFIQ, J.

sn

W.P(MD).No.26113 of 2022

18.11.2022

https://www.mhc.tn.gov.in/judis