Tvl. Rajapalayam Cement And Chemicals LTD vs. The Commercial Tax Officer

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 29.11.2024. The order was for the assessment year 2021-22. The petitioner contended that the order was passed without jurisdiction and in clear violation of statutory provisions. The appeal period for the impugned order had already expired by the time the writ petition was filed.

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 directly, the Court permitted the petitioner to file an appeal within thirty days from the date of receipt of a copy of the Court's order. This appeal was to be entertained without reference to the limitation period. However, the petitioner was required to pay 10% of the disputed tax amount as a pre-deposit. The Court stipulated that if the petitioner failed to remit the pre-deposit or file the appeal within the specified thirty days, the benefit granted by this order would stand automatically recalled. The Court did not decide on the merits of the petitioner's claim regarding jurisdiction or violation of statutory provisions.

Key Issues

1. Whether the impugned order dated 29.11.2024, passed by the respondent, is without jurisdiction and in violation of statutory provisions, warranting quashing under Article 226 of the Constitution of India? Petitioner's Contention: The petitioner argued that the ex-parte order was passed without jurisdiction and in violation of statutory provisions. They sought to quash the order. Respondent's Contention: The respondent did not file a counter affidavit or present arguments on the merits of the case. The judgment notes that the appeal period had expired, implying a procedural hurdle for the petitioner.