Chirayu Exports Pvt. , Ltd. v. Assistant Commissioner of Commercial Taxes, Coimbatore
2011-04-28
M.JAICHANDREN
body2011
DigiLaw.ai
Judgment :- 1. Heard the learned counsel appearing on behalf of the petitioner and the learned Additional Government Pleader (Taxes), appearing on behalf of the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that the impugned order of the respondent, dated 28.02.2011, had been passed without giving an opportunity to the petitioner to file its objections, as well as the relevant documents in support of its claims. Therefore, the learned counsel had submitted that it would suffice if the impugned order of the respondent, dated 28.02.2011, relating to the assessment year 2002-03, is set aside and if the respondent is directed to pass a fresh assessment order, after considering the objections to be filed by the petitioner, along with the relevant documents. 3. The learned Additional Government Pleader (Taxes), appearing on behalf of the respondent has no objection for this Court passing such an order. 4. Hence, the impugned order of the respondent, dated 28.02.2011, is set aside. The petitioner is permitted to file its objections, along with the relevant documents, before the respondent, within a period of 15 days from the date of receipt of a copy of this order. On receipt of such objections, along with the relevant documents to be filed by the petitioner, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of six weeks thereafter. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petitions are closed.