Tvl.Angayi Traders vs The Assistant Commissioner (St) (Fac)
2025 Latest Caselaw 5651 Mad

Madras High Court

Tvl.Angayi Traders vs The Assistant Commissioner (St) (Fac) on 3 April, 2025

Author: S.Srimathy

Bench: J.Nisha Banu, S.Srimathy

                                                                                            W.A(MD)No.804 of 2025


                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                DATED : 03.04.2025

                                                         CORAM:

                                  THE HONOURABLE MRS.JUSTICE J.NISHA BANU
                                                   and
                                   THE HONOURABLE MRS.JUSTICE S.SRIMATHY

                                            W.A(MD)No.804 of 2025
                                                    and
                                           C.M.P(MD)No.5339 of 2025

                 Tvl.Angayi Traders,
                 Represented by its Proprietor Shanmugam Ramasamy,
                 No.108, Chinnakulathupalayam,
                 Vengamedu,
                 Karur – 639 006.                              ... Appellant/Writ Petitioner

                                                               Vs.

                 1.The Assistant Commissioner (ST) (FAC),
                   Karur – 2, Assessment Circle,
                   Karur.

                 2.The Commercial Tax Officer,
                   Karur – 2,
                   Karur, Erode,
                   Tamil Nadu.                                                  ... Respondents/Respondents


                 Prayer: Writ Appeal filed under Clause 15 of the Letter Patent against the order
                 dated 20.02.2025 made in W.P.(MD)No.4635 of 2025 on the file of this Court.


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                                                                                            W.A(MD)No.804 of 2025




                                   For Appellant                  : M/s.A.Amirthavarshini
                                                                    for Mr.S.Ajin Singh

                                   For Respondents                : Mr.R.Suresh Kumar
                                                                    Additional Government Pleader


                                                           JUDGMENT

(Judgment of the Court was delivered by S.SRIMATHY, J.)

The present writ appeal is filed against the order, dated 20.02.2025,

passed in W.P.(MD)No.4635 of 2025

2.The Writ Petition was filed against the assessment order dated

12.02.2024 and the consequential rectification order dated 10.01.2025.

3.The Writ Court, while disposing of the Writ Petition, directed the

appellant/writ petitioner to approach the appellate authority and raise grounds.

4.The contention of the appellant is that during the assessment

proceedings, the appellant did not appear before the assessing authority. Hence

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they had filed a rectification petition and that was also dismissed. In effect, there

was no personal opportunity to the appellant/writ petitioner. Therefore, this Court

is inclined to entertain the Writ Appeal.

5.In tax matters, opportunity is a cordial principle. In fact, the

appellant has filed a reply to the show cause notice. The appellant is seeking only

personal opportunity.

6.In view of the above, the assessment order passed by the second

respondent, dated 12.02.2024 and the rectification rejection order passed by the

first respondent, dated 10.01.2025, are set aside and the matter is remitted back to

the assessing authority. The assessing authority is directed to give personal

opportunity of hearing to the appellant. The appellant is directed to submit all the

documents, which he is relying on. Asfar as imposing interest is concerned, the

same also may be raised by the appellant and the respondent shall also consider

the same. The assessment shall be completed within a period of four months from

the date of receipt of a copy of this order.

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7.With these observations, this Writ Appeal is allowed. There shall

be no order as to costs. Consequently, connected miscellaneous petition is closed.

                                                                            [J.N.B.,J.] & [S.S.Y.,J.]
                                                                                     03.04.2025
                 NCC              : Yes / No
                 Index            : Yes / No
                 ps









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                 To

1.The Assistant Commissioner (ST) (FAC), Karur – 2, Assessment Circle, Karur.

2.The Commercial Tax Officer, Karur – 2, Karur, Erode, Tamil Nadu.

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J.NISHA BANU, J.

and S.SRIMATHY, J.

ps

ORDER MADE IN

DATED : 03.04.2025

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