Case Law Details
Novateur Electrical & Digital Systems Pvt. Ltd Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that there is difference of more than 1 ½ year between the date of the assessment order and date of dispatch of the assessment order. Further, order was passed without granting of personal hearing. Such impugned order is liable to be quashed.
Facts- The petitioner has challenged the respective impugned assessment orders on the following grounds that no personal hearing was afforded to the petitioner prior to the passing of the respective impugned assessment orders and that though the impugned assessment orders are dated 29.10.2019, the petitioner has received the same only on 30.01.2023.
Conclusion- The date of dispatch of the impugned assessment orders by the respondent is disclosed as 27.01.2023, though the assessment order is dated 29.10.2019. Therefore, the statement of the petitioner that they had received the assessment orders all dated 29.10.2019 only on 30.01.2023 has to be believed. Further as seen from the impugned assessment orders, no personal hearing was afforded to the petitioner.
Held that the impugned assessment orders all dated 29.10.2019 have to be quashed and the matters have to be remanded back to the first respondent for fresh consideration on merits and in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
These writ petitions have been filed challenging the assessment orders all dated 29.10.2019 for the assessment years 2013-14, 2014-15, 2015-16 & 2016-17 on the ground of violation of principles of natural justice.
2. K.Vasantha Mala, learned Government Advocate accepts notice on behalf of the respondents. By consent of both the parties, these writ petitions are taken up for final disposal in the admission stage itself.
3. Heard Mr.Raghavan Ramabadran, learned counsel for the petitioner and Mrs.K.Vasantha Mala, learned Government Advocate appearing for the respondents.
4. The petitioner has challenged the respective impugned assessment orders on the following grounds:
(a) No personal hearing was afforded to the petitioner prior to the passing of the respective impugned assessment orders.
(b) Though the impugned assessment orders are dated 29.10.2019, the petitioner has received the same only on 30.01.2023.
5. The petitioner has also produced the cover in which the impugned assessment orders were enclosed.
6. As seen from the said cover, the date of dispatch of the impugned assessment orders by the respondent is disclosed as 27.01.2023, though the assessment order is dated 29.10.2019. Therefore, the statement of the petitioner that they had received the assessment orders all dated 29.10.2019 only on 30.01.2023 has to be believed.
7. Further as seen from the impugned assessment orders, no personal hearing was afforded to the petitioner.
8. Learned Government Advocate appearing for the respondents has produced the written instructions received by the learned Special Government Pleader (Taxes) from the Assistant Commissioner, (ST), Anna Salai Assessment Circle, Chennai – 6 dated 15.02.2023, wherein they have stated that they are prepared to re-do the assessment. The said instructions received by the learned Special Government Pleader (Taxes) from the respondents is recorded.
9. For the foregoing reasons, the impugned assessment orders all dated 29.10.2019 have to be quashed and the matters have to be remanded back to the first respondent for fresh consideration on merits and in accordance with law.
10. In respect of W.P.No.4385 of 2023, since no proper show cause notice has been sent to the petitioner, the impugned assessment order in the said writ petition is treated as a Show Cause Notice and the petitioner is permitted to send a reply to the same which will have to be considered by the respondent while passing the final orders.
11. In the result, the impugned assessment orders all dated 29.10.2019 passed by the first respondent for the assessment years 2013-14, 2014-15, 2015-16 & 2016-17 are hereby quashed and the matters are remanded back to the first respondent for fresh consideration on merits and in accordance with law. The first respondent is directed to pass final orders within a period of twelve weeks from the date of receipt of a copy of this order, after adhering to the principles of natural justice including granting the right of personal hearing to the petitioner. The petitioner’s authorised representative is directed to appear before the first respondent on 03.03.2023 at 11.00a.m. for the personal hearing.
12. With the aforesaid directions, these writ petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed.
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