DLS Enterprises v. Commercial Tax Officer, Ambasamudram Assessment Circle
2016-02-11
B.RAJENDRAN
body2016
DigiLaw.ai
ORDER : The prayer in these Writ Petitions is for a Writ of Certiorarified Mandamus to call for the impugned proceedings of the respondent in TIN: 33125622776/2012-2013 dated 22.12.2015 and 2013-14 dated 22.12.2015 and to quash the same and passed contrary to the provisions of the TNVAT Act and against the principles of natural justice and to further direct the respondent to consider the detailed objections dated 10.08.2015 filed by the petitioner and also acknowledged on 10.08.2015 by the respondent's office to verify the book of accounts and other records of the petitioner. 2. Heard the learned Counsel appearing for the petitioner and the learned Counsel appearing for the respondent. 3. The only grievance of the petitioner is that the final order has been passed after four months, without even considering the detailed objections dated 10.08.2015, which have been duly received by the Office acknowledged in the office delivery note book. Whereas, the order does not even refer to them. 4. The learned Additional Government Pleader appearing for the respondent contended that the detailed order has been passed and accordingly, no personal hearing is mandatory as contemplated under Section 27(c) of the Tamil Nadu Value Added Tax Act, 2006. 5. Taking into consideration the fact that the order does not refer to the objections dated 10.08.2015, definitely, the impugned order is liable to be set aside and accordingly, the same is set aside and also the petitioner bona fidely is willing to deposit 10% of the tax amount. 6. In such view of the matter, the petitioner is directed to pay 10% of the tax amount as undertaken by him the impugned order is set aside and the matter is remitted back to the respondent and the respondent is directed to consider the objections of the petitioner dated 10.08.2015 and pass appropriate orders on the same on merits and in accordance with law as expeditiously as possible. 7. With the above directions, these writ petitions are allowed. No costs. Consequently, the connected Miscellaneous petitions are closed.