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ANITA SUMANTH
Texonic Instruments, Rep. By its Partner, Chennai – Appellant
Versus
Assistant Commissioner (ST) Chintadripettai Assessment Circle, Chennai – Respondent
JUDGMENT
(Prayer:Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records of the first respondent in TIN. 33840580223/2010-11 to 2012-13 and quash the notice dated 03.02.2023 passed therein.)
1. Heard Mr.R.L.Ramani, learned Senior Counsel for Mr.B.Raveendran, learned counsel on record for the petitioner and Mr.C.Harsha Raj, learned Additional Government Pleader for the respondents.
2. The challenge is to a personal hearing notice dated 03.02.2023. The petitioner is on a second round of litigation. The petitioner had challenged the orders of assessment that had been based on a clarification issued by the Commissioner of Commercial Taxes dated 11.12.2007. Both the clarifications and the assessment orders had been the subject matters of W.P.No.22263 of 2013 that had been disposed on 12.07.2018. The assessments were set aside and remanded for fresh consideration.
3. As regards the clarification, the learned Judge opined that being a clarification issued in the case of a third party it did not bind the petitioner. At paragraph 8 of that order, he states as follows:-
“8. The first step that there has to be undert
The clarification issued by the Commissioner of Commercial Taxes did not bind the petitioner, and the assessment orders needed to be redone. The court emphasized the need for timely completion of ass....
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....
Compliance with court orders is crucial, and failure to do so may result in the authority's right to initiate recovery proceedings.
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....
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....
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 ....
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