Research › Search › Judgment

Madras High Court · body

2016 DIGILAW 1312 (MAD)

SICGILSOL Gases Private Limited v. Assistant Commissioner (CT) Srirangam Assessment Circle, Trichy

2016-03-28

B.RAJENDRAN

body2016
ORDER : After some elaborate arguments, the learned Counsel appearing for the petitioner submitted that after filing of writ petition in W.P(MD)No.10965 of 2015, due to March collection drive, the respondent had collected 25% of the tax from the petitioner and to show his bona fide the petitioner is prepared to pay another 10% of the tax. The petitioner further states that the entire order is bereft of materials only on the ground the notice has not been served. 2. The learned Counsel appearing for the respondents submits that he issued notice but the petitioner has not given reply. 3. Taking into consideration that the petitioner has already paid 25% of the tax demanded in the impugned assessment order dated 15.05.2015 and the petitioner is also agreed to pay further 10% of tax on or before 30.04.2016, as there is no sufficient time has been given to reply, the impugned order is set aside and the matter is remitted back to the authority. The authority will give an opportunity of hearing to the petitioner and the petitioner is directed to give a reply within a period of fifteen days. 4. With the above directions, the writ petition is allowed. No costs. Consequently, the connected Miscellaneous petition is closed. 5. In view of the order passed in the writ petition in W.P(MD)No.10965 of 2015, nothing survives in W.P.(MD)No.5455 of 2016 and hence this writ petition is closed. No costs. Consequently, the connected Miscellaneous petition is closed.