Back
S. VAIDYANATHAN, C. SARAVANAN
Bhavani Textile Processors Pvt. Ltd. , Rep. by its Director, Akkarikodivery, Gobichettipalayam, Erode – Appellant
Versus
State Tax Officer, Gobichettipalayam, Erode – Respondent
JUDGMENT
(Prayer: Writ Appeal filed under Clause 15 of Letter Patent, to set aside the impugned order of the learned Single Judge dated 23.06.2022 passed in W.P.No.3972 of 2019.)
S. Vaidyanathan, J.
1. This Writ Appeal has been filed against the impugned order dated 23.06.2022 passed by the learned Single Judge in W.P.No.3972 of 2019.
2. By the impugned order dated 23.06.2022, the learned Single Judge has dismissed the Writ Petition filed by the appellant by giving liberty to the appellant to file an appeal against the orders of the respondent which had been challenged in the Writ Petition, within a period of two weeks from the date of the order (i.e. 23.06.2022).
3. In the said Writ Petition, the appellant had challenged the impugned proceedings of the respondent in:-
i. TNGST 2960520/2002-03 dated 27.11.2018 for the assessment year 2002-03 with demand notices in Form B3 and Form 54 both dated 27.11.2018 all under the same Assessment No.2960520/2003- 04,
ii. TNGST 2960520/2003-04 dated 28-11-2018 for the assessment year 2003-04 with demand notices in Form- B3 Form- U and Form-54 all of them dated 28-11-2018 all under Assessment No.2960520/2003-04 and
iii. TNGST 296
The court's decision emphasized the importance of filing an appeal against the respondent's orders within the specified period, without making observations on the merits of the case.
Failure to participate in the opportunity of personal hearing can lead to the passing of assessment orders, and the court may uphold the direction to file a statutory appeal before the Appellate Auth....
Impugned tax orders quashed due to pendency of related appeals before High Court; remitted for fresh consideration.
The main legal point established in the judgment is the application of the best judgment method due to the petitioner's failure to respond to summons, and the provision for rectification of the order....
High Court directs tax tribunal for expeditious appeal disposal within four months.
An assessment order may be set aside and remanded for reconsideration when the taxpayer has not been afforded a fair opportunity to substantiate claims with documentary evidence, particularly when a ....
The main legal point established is the court's discretion to grant the appellant one more opportunity to produce the required documentary evidence to substantiate their claim, considering the reason....
An assessment order passed without considering the reply submitted by the taxpayer, erroneously claiming no reply was filed, violates natural justice and warrants the court's interference to allow fo....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
