M/S. Nagammal Mills Private Limited vs. The State Tax Officer
Held
The Court held that the failure to consider the petitioner's submissions during the personal hearing vitiated the assessment proceedings. The matter was to be reconsidered after granting a fresh opportunity of hearing.
Facts
The petitioner challenged an assessment order passed by the respondent, alleging it was made without considering their reply and personal hearing submissions. A significant portion of the demand had already been paid.
Key Issues
Whether the assessment order was passed in violation of principles of natural justice by not considering the petitioner's objections and submissions. Whether the respondent erred in not properly considering the petitioner's reply and personal hearing.
Sections Cited
Section 17(5)
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.09.2024 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P(MD)No.18723 of 2024 M/s.Nagammal Mills Private Limited, Represented by its Authorised Signatory, A.Sankar, GSTIN 33AAACN6399N1ZV, 1083, M.S.Road, Vetturnimadam, Nagercoil-629 003. ... Petitioner Vs. The State Tax Officer, Nagercoil-2 Assessment Circle, Commercial Taxes Buildings, Nagercoil.
... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN 33AAACN6399N1ZV/2018-19, dated 30.04.2024 and to quash the same as illegal, arbitrary, wholly without jurisdiction and direct the respondent to issue notice to the petitioner then pass an assessment order afresh after considering the reply and records filed by the petition on 31.01.2024 after affording opportunity of personal hearing within 1/6 https://www.mhc.tn.gov.in/judis such time as may be directed by this Court or pass such further or other orders as
The judgment continues below.
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