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2009 (11) TMI 837

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..... of twelve weeks from the date of the appearance of the petitioner and on his production of the necessary records, including the books of accounts, relating to the assessment year 2003-04. - Writ Petition No. 11809 of 2009 - - - Dated:- 18-11-2009 - JAICHANDREN M. , J. ORDER:- M. JAICHANDREN J. This writ petition has been filed praying for a writ of certiorari, to call for the records on the file of the respondent in TNGST No. 4821189/2003-04, dated October 19, 2009, and quash the same, as illegal and violative of the principles of natural justice, as it has been passed without issuing a show-cause notice to the petitioner. The learned counsel for the petitioner has stated that the petitioner is a dealer in filament yarn an .....

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..... ondent had passed another order of assessment levying a penalty of Rs. 64,659, for the reason that the quantum of penalty had been wrongly calculated, as Rs. 2,970 and it should have been Rs. 64,659. Against the revised order of assessment, the petitioner had preferred an appeal before the Appellate Assistant Commissioner (CT), Madurai (South), in A.P. No. 182 of 2007. The appellate authority had, again, set aside the second revised order of assessment, dated April 27, 2007, and remanded the matter back to the respondent, vide his order, in A.P. No. 182 of 2007, dated October 10, 2007, after referring to his earlier order of remand directing the respondent to reconsider the matter, afresh and to pass an order, in accordance with law, after .....

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..... efore the respondent, on November 26, 2009, to the summon issued by the respondent on September 30, 2009, and he would comply with the requirements, as requested by the respondent. Mr. Pala Ramasamy, the learned Special Government Pleader appearing on behalf of the respondents has no objection for this court passing such an order. In view of the submissions made by the learned counsels appearing for the petitioner, as well as the respondent, the impugned order, dated October 19, 2009, made in TNGST No. 4821189/2003-04, is set aside, leaving it open to the respondent to pass appropriate orders, pursuant to the remand made by the respondent, dated May 11, 2007 and October 10, 2007, made in A.P. Nos. 276 of 2006 and 182 of 2007, respec .....

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