M/s. Agni Steels (P) Ltd. Rep. By its Director-M. Chinnasami v. The Assistant Commissioner (CT), Erode (Rural) Circle
2012-01-09
M.JAICHANDREN
body2012
DigiLaw.ai
Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned Government Advocate for Taxes, appearing on behalf of the respondent. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that an order had been passed by this Court, on 14.9.2011, in W.P.Nos.26742 to 26744 of 2010, permitting the petitioner to submit a reply to the show cause notice issued by the respondent therein and directing the respondent therein to pass orders, independently, based on the records pertaining to the petitioner, including the records seized by the Central Excise Department. However, the respondent had passed the impugned order, dated 24.11.2011, in TNGST No.2800829/2004-05, under the mistaken impression that the writ petitions, in W.P.Nos.26742 to 26744 of 2010, were still pending before this Court and that there was no bar for the passing of the impugned order, as no interim orders had been granted by this Court. 3. In fact, this Court had disposed of the writ petitions permitting the petitioner to submit the necessary reply to the show cause notice issued by the respondent, for the assessment year 2004-05, under the Tamilnadu General Sales Tax Act, 1959. 4. Per contra, the learned counsel appearing on behalf of the respondent had submitted that the impugned order had been passed by the respondent, since, the petitioner had not submitted a reply to the show cause notice issued by the respondent, as permitted by this Court. 5. In reply, the learned counsel appearing on behalf of the petitioner had further submitted that the Central Excise authority concerned had passed an adjudication order, on 7.1.2011, and it is for the respondent to consider the same before passing a fresh assessment order. 6. In such circumstances, the impugned order, dated 24.11.2011, passed by the respondent, is set aside. The petitioner is permitted to file a reply to the earlier show cause notice issued by the respondent, for the assessment year 2004-05, within fifteen days from today. On submission of such reply to the show cause notice, the respondent shall consider the same and pass appropriate orders thereon, as per law, within a period of four weeks thereafter. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.