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2015 DIGILAW 1697 (MAD)

Seyad Home Industries Pvt. Ltd, rep. by its Managing Director, F. Seyad Rabbani, Tirunelveli v. Assistant Commissioner of Commercial Taxes, Tirunelveli

2015-03-30

B.RAJENDRAN

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JUDGMENT : 1. These Writ Petitions have been filed praying for the issuance of Writs of Mandamus directing the respondent herein to consider the requests of the petitioner in the reply dated 25.09.2014 and representations dated 19.02.2015 and grant the copies of the records and the opportunities and personal hearing required by the petitioner firm before finalizing the assessment based on the pre-revision notice in TIN No.33825541493/2011-2012, 2012-2013 and 2013-2014 and TIN No.33845540027/2011-2012 dated 21.07.2014. 2. As the issues involved in all the Writ Petitions are common, they have been taken up together and dealt with by a Common Order. 3. In all these cases, the petitioner firm has received pre-assessment notices for which he has given reply and sought for personal hearing along with certain documents relied on by the Department to pass the present impugned orders in these Writ Petitions. The petitioner firm has also made a detailed representations in this regard on 19.02.2015. It has been pending consideration for the respondent. Hence, he has come forward with these Writ Petitions for the relief stated supra. 4. The learned counsel appearing for the respondent would contend that it is not known whether final assessment orders are passed after the representations dated 19.02.2015 as they are a recent one. He would further contend that after taking note of all aspects, the impugned orders came to be passed, which need not be interfered by this Court. 5. Be that as it may, as far as the first document sought for through the representations dated 19.03.2015, in column No.(a) is concerned, it is an inter-departmental communication which is regarding interstate violations that cannot be granted by the Department. Therefore, the said request is negatived. Similarly, column No.(c), in which, the petitioner firm seeks the source from where the alleged duplicate bill is received and the evidence is available. The said request also cannot be granted as it also touches upon the inter-departmental communications. Therefore, this request is also negatived. The only request can be considered in all these Writ Petitions is in respect of column No.(b) available in the representation dated 19.02.2015 as well as the personal hearing to the petitioner firm. 6. At this juncture, it is stated by the learned counsel appearing for the petitioner that so far no order has been passed by the Department pursuant to the impugned orders. 6. At this juncture, it is stated by the learned counsel appearing for the petitioner that so far no order has been passed by the Department pursuant to the impugned orders. In view of the specific submission and also in view of the observations made above, if the final assessment orders are not passed so far by the respondent, he is directed to consider the request of the petitioner only in respect of the column Nos.(b) of the representations dated 19.02.2015 and the personal hearing in all these Writ Petitions, or else, the Department is at liberty to proceed further in accordance with law and pass appropriate orders, within a period of one month from the date of receipt of a copy of this order. 7. With the above direction, these Writ Petitions are disposed of. No costs. Consequently, the connected miscellaneous petitions are closed.