Madras High Court
M/S S.K.S.Tex vs The Assistant Commissioner (St)(Fac) on 13 September, 2024
Author: R.Suresh Kumar
Bench: R.Suresh Kumar, C.Saravanan
W.A.Nos.2756, 2765, 2766 and 2769 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13.09.2024
CORAM :
THE HON'BLE MR.JUSTICE R.SURESH KUMAR
AND
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.A.Nos.2756, 2765, 2766 and 2769 of 2021
and C.M.P.Nos.18089, 18172, 18175, 18192, 18193, 18191 and
18199 of 2021
M/s S.K.S.Tex,
Represented by its Proprietor,
S.K.Sheik Abdullah,
65/1, Periya Thottam Main Road,
Tirupur-641 604. .. Appellant in all the appeals
-vs-
The Assistant Commissioner (ST)(FAC),
Tiruppur Bazaar Circle,
Tiruppur .. Respondents in all the
appeals
Prayer: Appeals filed under Clause 15 of the Letters patent against
the order dated 16.07.2021 passed in W.P.Nos.14656, 14658, 14661
and 14663 of 2021 on the file of this Court.
For the Appellant : Mr.P.Rajkumar
in all the appeals
For the Respondent in : Mr.TNC Kaushick
all the appeals Additional Government
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W.A.Nos.2756, 2765, 2766 and 2769 of 2021
Pleader
COMMON JUDGMENT
(Judgment of the Court was made by R.Suresh Kumar, J.)
These writ appeals since arise out of four assessment orders for
the Assessment Years from 2008-2009 to 2011-2012 against the
same assessee and four writ petitions therefore had been filed which
were clubbed together and disposed of by a common order of the
Writ Court dated 16.07.2021, all these appeals were grouped
together, heard and disposed of by this common judgment.
2. The learned Writ Court dismissed the writ petitions on the
ground that the writ petitions were filed beyond the limitation period
to file statutory appeal. That was the only ground under which the
learned Judge, prima facie, had come to a conclusion to dismiss the
writ petitions. That apart, when the point of giving an opportunity
was raised by the writ petitioner before the Writ Court, it was
recorded that on four occasions, that is on 27.08.2019, 16.09.2020,
09.10.2020 and 16.10.2020, opportunities though had been given,
the assessee did not approach to appear and give reply and
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W.A.Nos.2756, 2765, 2766 and 2769 of 2021
therefore, it cannot be said that there had been no opportunities
given to the assessee. Therefore, that ground also negated by the
learned Judge and ultimately, the writ petitions were dismissed
through the impugned order.
3. We have heard Mr.P.Rajkumar, learned counsel appearing for
the appellant/assessee and Mr.TNC.Kaushick, learned Additional
Government Pleader, appearing for the respondent/Revenue.
4. With regard to the first ground is concerned, it was a writ
filed invoking the extraordinary jurisdiction of this Court under Article
226 of the Constitution of India on the ground that by not giving
proper opportunities, there was violation of principles of natural
justice. If the violation of principle of natural justice is raised, the
question of limitation in filing the writ petitions does not arise,
otherwise if there is a long delay by way of laches. Therefore, insofar
as the first ground is concerned, the reasoning given by the Writ
Court may not be justifiable.
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W.A.Nos.2756, 2765, 2766 and 2769 of 2021
5. With regard to the second ground, even though four hearings
had been given, the appellant/writ petitioner had not appeared before
the Assessing Authority was a reason stated in the impugned order,
whereas out of the four hearing dates, three hearings fall in during
the Covid-19 period. Therefore, during the Covid-19 period, it could
not have been expected that the assessee would appear and get
along with the assessment proceedings. Therefore, in such a
situation, a lenient view could have been taken by giving another
opportunity to the assessee to put forth their case before the
Assessing Authority.
6. In view of the aforestated, we are of the view that the order
passed by the Writ Court is liable to be interfered with. Resultantly,
the writ appeals are allowed and the matters are remitted back to the
Assessing Authority for re-consideration, where an opportunity of
being heard be given to the appellant/writ petitioner and once such
an opportunity is given, the appellant/writ petitioner, without taking
any further adjournment, should appear before the Assessing
Authority and put forth their case. Upon hearing the appellant/writ
petitioner, the case could be decided by the Assessing Authority on
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W.A.Nos.2756, 2765, 2766 and 2769 of 2021
merits within a period of two months thereafter.
7. With these directions, this writ appeals are allowed. There is
no order as to costs. Consequently, connected miscellaneous
petitions are closed.
(R.S.K., J.) (C.S.N., J.)
13.09.2024
Index : Yes/No
NC : Yes/No
sra
To
The Assistant Commissioner (ST)(FAC),
Tiruppur Bazaar Circle,
Tiruppur
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W.A.Nos.2756, 2765, 2766 and 2769 of 2021
R.SURESH KUMAR, J.
AND
C.SARAVANAN,J.
(sra)
W.A.Nos.2756, 2765, 2766
and 2769 of 2021
13.09.2024
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