Tvl.Rajapalayam Cement And Chemicals LTD vs. The Assistant Commissioner (St)

Facts

The petitioner, Tvl. Rajapalayam Cement & Chemicals Ltd., filed a writ petition challenging an ex-parte order passed by the respondent, The Assistant Commissioner (ST), Rajapalayam 1 Assessment Circle, on October 8, 2024, for the assessment year 2021-22. The petitioner contended that the order was passed without jurisdiction and in violation of statutory provisions. The appeal period for the impugned order had expired. The petitioner sought to quash the order. The writ petition was filed under Article 226 of the Constitution of India.

Held

The Court acknowledged that the petitioner had suffered an ex-parte order and that the appeal period had expired. Instead of quashing the order, the Court permitted the petitioner to file an appeal within 30 days from the receipt of a copy of the order, directing that the appeal be entertained without reference to the limitation period. Furthermore, while a mandatory pre-deposit of 10% is typically required, the Court directed the petitioner to pay 20% of the disputed tax amount as pre-deposit, considering the delay. The Court stipulated that if the petitioner failed to remit the pre-deposit and/or file the appeal within four weeks, the benefit of this order would stand recalled. The writ petition was disposed of accordingly.

Key Issues

1. Whether the ex-parte order dated October 8, 2024, passed by the respondent for the assessment year 2021-22 is without jurisdiction and in violation of statutory provisions, warranting its quashment? The petitioner argued that the order was passed without jurisdiction and in clear violation of statutory provisions. The petitioner sought to quash the order on these grounds. The respondent did not record any specific arguments in the judgment.