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ANITA SUMANTH
Karthikeya Paper & Boards Ltd. , rep. by Priya Vasanth, Managing Director – Appellant
Versus
Assistant Commissioner (ST), Coimbatore – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records of the respondent in CST No.643795/2000-01 and quash the impugned order dated 21.1.2019 passed therein.)
1. Heard Mr.Ravindran, learned counsel for the petitioner and Mr.C.Harsha Raj, learned Additional Government Pleader for the respondent.
2. The impugned order relates to the assessment year 2000-01. An assessment had been made originally in CST No.643795/2000-01 on 04.04.2002, challenging which the petitioner had approached this Court by way of Writ Petitions in W.P.Nos.22756 of 2002 and 7044 of 2005, that came to be disposed by this Court on 01.08.2017.
3. The assessment dated 04.04.2002 had itself had been challenged only in the year 2005 by way of a belatedly filed Writ Petition belatedly and had been set aside and remanded the matter to the file of the Commercial Tax Officer. The Officer was directed to comply with the judgment of the Hon'ble Supreme Court in the case of Ashok Leyland V. State of Tamil Nadu (134 TC 473) and take a fresh decision on merits and in accordance with law.
4. The officer had promptly issued a notice as early
Failure to produce required records and seeking adjournments without valid reasons can justify an assessment order based on filed statutory Forms.
The court emphasized the importance of providing sufficient time and opportunity for a personal hearing to the petitioner in assessment proceedings, while also considering the petitioner's non-respon....
The Court may set aside an assessment order and remand the matter for fresh consideration where the petitioner agrees to settle a portion of the tax liability as a condition, thereby curing the initi....
The central legal point established in the judgment is the importance of principles of natural justice, particularly the right to be heard and the need for an opportunity of personal hearing before p....
An ex-parte assessment order can be set aside and remanded for de novo adjudication, conditional upon the taxpayer depositing a portion of the disputed tax liability to protect the interest of the re....
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