Madras High Court
The Joint Commissioner vs Titan Company Ltd on 21 March, 2025
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.A.Nos.2389 and 1397 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.03.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ
WA Nos.2389 and 1397 of 2024
and CMP Nos.9981 and 16925 of 2024
1. The Joint Commissioner
of GST and Central Excise
Salem Commissionerate, Salem,
GST Bhavan, Foulks Compound,
Annai Road, Salem
2. The Additional Commissioner
of GST and Central Excise
Office of the Commissioner of GST
and Central Excise (Audit)
6/7, ATD Street,
Race Course Road,
Coimbatore-641018
Appellants in both appeals
Vs
Titan Company Ltd
Rep. by its Authorized Signatory,
P.Manivannan,
No.3, SIPCOT Industrial Complex,
Hosur, Tamilnadu-635126
Respondent in both appeals
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W.A.Nos.2389 and 1397 of 2024
PRAYER: Appeals under Clause 15 of the Letters Patent to set aside the
order dated 18.12.2023 passed in W.P.Nos.33120 and 33164 of 2023,
respectively.
For Appellants Mr Rajnish Pathiyil
in both appeals: Senior Panel Counsel
For Respondent Mr R.V.Easwar,
in both appeals: Senior Advocate
for Mr N.Murali
COMMON JUDGMENT
(Delivered by the Hon'ble Chief Justice)
After the appeals were heard for some time, Shri Easwar, on
instructions, stated, without prejudice to respondent/assessee's rights and
contentions, including on the issue of limitation, that assessee would reply
to the show cause notices dated 28.9.2023. In fact, Shri Easwar submitted
that reply(ies) have already been submitted for some of the financial years,
but additional reply(ies) will be submitted for the same financial years/for
the years not submitted. Reply(ies) to the show cause notices shall be
submitted within four weeks.
2. Shri Pathiyil states that all the documents relied upon had been
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W.A.Nos.2389 and 1397 of 2024
made available, but for completion of record, the adjudicating authority
shall issue a fresh set of all documents relied upon while issuing the show
cause notices, duly indexed and paginated. Counsel states that the
enclosures to the show cause notices will also be made once again to
assessee.
3. The four weeks' time to reply shall begin from the date these
documents are received by assessee/advocate on record for assessee.
4. The Assessing Officer shall do the assessment year to year
beginning from July, 2017 up to March, 2022 and there shall be gap of
minimum four weeks while assessing each year. Certainly, the time lost
will be excluded while calculating the overall period of limitation.
5. All rights and contentions are kept open. The order to be passed
shall be a reasoned order dealing with all submissions of assessee. Before
passing an order, a personal hearing shall be given, notice whereof shall be
communicated at least seven working days in advance. If the officer is
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W.A.Nos.2389 and 1397 of 2024
going to rely on any judicial pronouncements, the list thereof shall be made
available to assessee along with the notice for personal hearing, so that
assessee will be able to deal with/distinguish the same. The adjudication
shall be completed by 31.10.2025.
6. Writ appeals are disposed of accordingly. Consequently, the
impugned order is quashed and set aside. There shall be no order as to
costs. Interim applications stand closed.
We clarify we have not made any observation on the merits of the
matter.
(K.R.SHRIRAM, C.J.) (MOHAMMED SHAFFIQ,J.)
21.03.2025
Index : Yes/No
NC : Yes/No
sasi
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W.A.Nos.2389 and 1397 of 2024
THE HON'BLE CHIEF JUSTICE
AND
MOHAMMED SHAFFIQ,J.
(sasi)
WA Nos.2389 and 1397 of 2024
21.03.2025
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