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2016 (9) TMI 1379 - HC - VAT and Sales TaxNatural justice - ex-parte order - case of petitioner is that respondent has granted only five days time to file their objections to the pre-revision notice dated 08.08.2016 and for circumstances beyond the control of the petitioner they could not submit their objections within the time - Held that - similar issue decided in appellant s own case Mathi Diesel Service represented by its Proprietor M. Sugavaneswaran Versus Commercial Tax Officer Salem Town West Circle Salem 2016 (9) TMI 1378 - MADRAS HIGH COURT where it was held that fifteen days would be a reasonable time to submit the objections. The petitioner is directed to treat the impugned Assessment Order dated 30.08.2016 as a Show Cause Notice and submit their objections within a period of fifteen days from the date of receipt of a copy of this order and the respondent shall re-do the assessment - petition allowed by way of remand.
Issues:
Challenge to assessment order based on time given to file objections. Analysis: The petitioner, a Partnership Firm registered under the TNVAT Act, challenged the assessment order for the Assessment Year 2014-15, citing insufficient time to file objections to the pre-revision notice. The petitioner contended that only five days were granted for objections, which they couldn't meet due to circumstances beyond their control. Referring to a previous case for the Assessment Year 2013-14, where the Court found fifteen days to be a reasonable time for objections, the petitioner sought a similar direction in this case. The Court directed the petitioner to treat the impugned Assessment Order as a Show Cause Notice and submit objections within fifteen days from receiving the order. The respondent was instructed to re-do the assessment after providing a personal hearing to the petitioner and considering any objections and documents submitted. Ultimately, the writ petition was disposed of with the given directions, and no costs were awarded. The connected miscellaneous petition was closed as a consequence of this judgment.
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