Case Law Details
Tvl.G. Sankar Timber Depot Vs The State Tax Officer (Madras High Court)
Admittedly, the show cause notices were issued on 03.08.2020 and the impugned assessment orders have been issued on 31.10.2020, within a short period of three months. When the petitioner has been seeking for sufficient time for sending a detailed reply and that too when he has sought for documents, which was furnished only on 20.10.2020, the respondent ought to have given some more time to the petitioner to place all his objections with regard to the demand made by the respondent as per the show cause notices, dated 03.08.2020. However, as seen from the impugned assessment orders, sufficient time has not been granted to the petitioner to raise all objections available to them under law. When it is the categorical stand of the petitioner that they are not liable to pay the demand as claimed by the respondent, the respondent ought to have given sufficient opportunity to the petitioner to raise all objections. However, as observed earlier, the respondent has not done so, while passing the impugned assessment orders. However, this Court considering the huge amount of taxes payable as seen from the impugned assessment orders, this Court will have to put the petitioner on terms, before the impugned orders are quashed and remanded back to the respondent for fresh consideration on merits and in accordance with law.
This court is of the considered view that the petitioner will have to pay a sum of Rs.3,00,000/- (Rupees Three Lakhs) in respect of each of the impugned assessment order on or before 05.01.2021 and on such payment, the impugned assessment orders shall stand quashed and the matter remanded back to the respondent for fresh consideration and the respondent shall pass final orders on merits and in accordance with law, after giving adequate opportunity to the petitioner to raise all their objections and also grant them the right of personal hearing within a period of twelve weeks from the date of payment of the conditional amount imposed under this order.
It is also made clear that if the petitioner fails to pay the conditional amount, as mentioned in this order, the writ petitions shall stand dismissed automatically.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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