Lakshmi Saraswathi Cotton Mills (P) Ltd. , Rep. by its Director M. Udaya Kumar v. Assistant Commissioner (CT)
2012-03-07
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment :- 1. Heard the learned counsel appearing on behalf of the petitioner, as well as the learned counsel appearing on behalf of the respondent. 2. At this stage of the hearing of these writ petitions, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the impugned proceedings of the respondent, dated 09.01.2012, issued in respect of the assessment years, 200607 and 2007-08, under the provisions of the Central Sales Tax Act, 1956, are set aside, and if the petitioner is given an opportunity to file its objections to the notices, dated 06.06.2011 and 08.06.2011, issued by the respondent, in respect of the assessment years 2006-07 and 2007-08, respectively, along with the relevant documents and if the respondent is directed to consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a specified period. 3. The learned counsel appearing on behalf of the respondent has no objection for this Court passing such an order. 4. In view of the above, the impugned orders of the respondent, dated 09.01.2011, issued in respect of the assessment years 2006-07 and 2007-08, under the provisions of the Central Sales Tax Act, 1956, are set aside. The petitioner is permitted to raise its objections to the notices, dated 06.06.2011 and 08.06.2011, issued in respect of the assessment years 2006-07 and 2007-08, respectively, along with the relevant documents, within a period of 15 days from the date of receipt of a copy of this order. On receipt of such objections, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, as expeditiously as possible. 5. These writ petitions are ordered accordingly. No costs. Consequently, connected miscellaneous petitions are closed.