2016 (4) TMI 1414 - HC - VAT and Sales Tax

Principles of natural justice - validity of assessment order - petitioner was not given an opportunity to file their objections - HELD THAT - An opportunity can be given to the petitioner to file their objections before the 1st respondent. In view of the same, the impugned orders dated 09.11.2015 are set aside and the matter is remanded to the 1st respondent for fresh consideration. The petitioner is directed to file their objections within a period of two weeks from the date of receipt of a copy of this order and the 1st respondent is directed to decide the matter afresh, on merits and in accordance with law, after taking into consideration the objections to be filed by the petitioner and after affording due opportunity of personal hearing to the petitioner. Petition allowed by way of remand.

Summary

Issues:
1. Petitioner seeking writs of certiorarified mandamus to quash assessment proceedings for specific assessment years.
2. Petitioner requesting an opportunity to file objections and have the assessment matter reconsidered.
3. Respondent's submission agreeing to provide the petitioner with an opportunity to file objections and have the matter reconsidered.
4. Court's decision to set aside the impugned orders, remand the matter to the respondent for fresh consideration, and provide directions for the petitioner to file objections and the respondent to decide the matter afresh.

Analysis:
1. The petitioner filed Writ Petitions seeking writs of certiorarified mandamus to quash the assessment proceedings dated 09.11.2015 for the assessment years 2010-11 & 2011-12. The petitioner requested the court to direct the 1st respondent to consider their objections, sale bills, and other documents and pass fresh orders in accordance with the law.

2. The learned counsel for the petitioner argued that the petitioner was not given an opportunity to file objections. Therefore, the petitioner requested an opportunity to file objections and urged the court to direct the respondent to reconsider the matter after the objections were filed.

3. In response, Mr. Manoharan Sundaram, learned Additional Government Pleader (Tax) representing the 1st respondent, agreed that in the interest of justice, the petitioner should be given an opportunity to file objections. He submitted that upon filing objections, the respondent should be directed to reconsider the matter.

4. After considering the submissions from both sides, the court, in the interest of justice, decided to provide the petitioner with an opportunity to file objections before the 1st respondent. The court set aside the impugned orders dated 09.11.2015 and remanded the matter to the 1st respondent for fresh consideration. The petitioner was directed to file objections within two weeks, and the respondent was instructed to decide the matter afresh, considering the objections and providing a personal hearing to the petitioner. The court disposed of the Writ Petitions without costs, and the connected miscellaneous petitions were closed.