Honeywell Electrical Devices and Systems India Ltd v. The Commercial Tax Officer, Chennai
2011-02-03
M.JAICHANDREN
body2011
DigiLaw.ai
Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that, even though the respondent has granted fifteen days time to the petitioner to raise its objections, if any, by way of a notice, dated 26.9.2010, the impugned order had been passed, within three days after the receipt of the said notice by the petitioner. 3. The learned counsel appearing on behalf of the respondent had not refuted the said submission made by the learned counsel appearing on behalf of the petitioner. 4. In such circumstances, this Court finds it appropriate to set aside the impugned order of the respondent, dated 28.10.2010, and accordingly, it is set aside. It would be open to the petitioner to submit his objections to the notice, dated 26.09.2010, within fifteen days from the date of receipt of a copy of this order. Thereafter, it is for the respondent to consider the same and pass appropriate orders thereon, on merits and in accordance with law. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.