Case Law Details
Tvl. T. T. Textiles Vs Assistant Commissioner (ST) (Madras High Court)
Introduction: In a recent development, the Madras High Court addressed a series of writ petitions challenging tax assessment orders and final notices issued against T.T. Textiles. The petitions, filed under W.P.Nos.35050, 35052, 35056, 35060, and 35065 of 2023, contested the legality of the impugned orders dated 14.06.2023, and the final notices dated 14.09.2023.
Background: The primary contention raised by T.T. Textiles, as argued by its counsel, T.N.C. Kaushik, was the lack of opportunities provided by the respondents for filing replies or attending personal hearings before the assessment order was passed. The petitioner claimed to have only become aware of the assessment order on 14.09.2023 when served with the final notice.
Legal Proceedings: The Additional Government Pleader, representing the respondents, took notice on behalf of the government. Both parties consented to the court disposing of the main writ petitions at the admission stage itself.
Petitioner’s Argument: The petitioner argued that the statutory appeal deadline had lapsed due to the failure of the respondents to provide notice or an opportunity for a personal hearing. The petitioner sought relief from the court against the impugned order and final notice.
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