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, on 08.08.2024. The order was for the assessment year 2019-20. 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. The petitioner sought to quash the order. The respondent is the revenue authority.

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 outright, the Court permitted the petitioner to file an appeal within thirty days from the date of receipt of a copy of the order, with the appeal to be entertained without reference to limitation. As a condition for this relief, the petitioner was required to pay 10% of the disputed tax amount as pre-deposit. The Court stated that if the petitioner failed to remit the pre-deposit or file the appeal within the stipulated thirty days, the benefit of this order would stand recalled automatically. The Court did not decide on the merits of the petitioner's claim regarding lack of jurisdiction or violation of statutory provisions, as the matter was disposed of by granting liberty to appeal.

Key Issues

1. Whether the ex-parte order dated 08.08.2024, issued by the respondent for the assessment year 2019-20, is liable to be quashed on the grounds of lack of jurisdiction and violation of statutory provisions? The petitioner argued that the order was passed without jurisdiction and in violation of statutory provisions. The respondent did not record any specific arguments in the judgment.