Super Recording Co. Ltd Vs Joint Commissioner (ST) (Madras High Court)
In the recent case of Super Recording Co. Ltd vs. Joint Commissioner (ST), the Madras High Court addressed the issue of service of demand notices. The court emphasized the importance of adhering to principles of natural justice and ensuring timely consideration of revision petitions. Despite granting liberty to the writ petitioner to file revision petitions within 30 days, the impugned orders rejected the revision petitions as time-barred. The court found this rejection to be illegal and unsustainable. The judgment underscores the significance of proper notice service and the impact of an admission of liability on the limitation period.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Since the issue involved in both these Writ Petitions are one and the same, they are taken up together and disposed of by a common order.
2. These Writ Petitions have been filed challenging the orders dated 12.04.2023 made in Rc.Nos.952/2023/B7 and Rc.No.951/2023/B7 respectively for the assessment years 2012-13 and 2013-14 respectively on the file of the first respondent and to quash the same.
3. Mrs. K. Vasanthamala, learned Government Advocate takes notice for the Respondents.
4. By consent of both sides, these Writ Petitions are taken up and disposed of at the stage of admission itself.
