2020 (12) TMI 1327

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..... AVALAN, SRI.KURYAN THOMAS, SRI.PAULOSE C. ABRAHAM, SRI.RAJA KANNAN For the Respondent : SRI.C.E.UNNIKRISHNAN,SPECIAL GOVERNMENT PLEADER (TAXES) JUDGMENT The petitioner has filed this writ petition under Article 226 of the Constitution of India seeking a writ of certiorari to quash Ext.P10 order of assessment dated 26.08.2020 issued by the 2nd respondent Sales Tax Officer (Works Contract) under .....

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..... ial Government Pleader appearing for the respondents. 4. During the course of arguments, the learned Special Government Pleader would point out that as discernible from Ext.P10 order (4th paragraph in page 6), the petitioner was granted an opportunity of personal hearing before passing the order of assessment. However, Ext.P14 order passed in Ext.P13 rectification application is one without affor .....

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..... ner and after affording it an opportunity of being heard. A decision in this regard shall be taken as expeditiously as possible, at any rate, within a period of one month from this date. Till such orders are passed, any recovery proceedings pursuant to Ext.P10 order of assessment shall be kept in abeyance. The challenge made in this writ petition against Ext.P10 order of assessment is left open, .....

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