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C. SARAVANAN
Tvl. Nandhu Trading, Represented by its Proprietor Karpagam. – Appellant
Versus
Assistant Commissioner (ST) (FAC), Tirupur. – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Certiorari to call for the records in Impugned Order made in TIN:33586337219/2015-2016 pertaining to Assessment Year 2015-2016 dated 20.08.2019 and the Impugned Consequential Distraint Notice in Form I made in TIN:33586337219/2015-2016 pertaining to Assessment Year 2015-2016 dated 06.08.2020 on the file of the Respondent and quash the same.)
1. Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondent.
2. This is the second round of litigation before this Court. Earlier the petitioner had challenged the Assessment Order dated 13.11.2017 in W.P.No.2632 of 2018. By an order dated 07.02.2018, W.P.No.2632 of 2018 was allowed by setting aside the Assessment Order dated 13.11.2017, subject to the petitioner depositing 15% of the disputed tax within a period of three (3) weeks from the aforesaid order.
3. Pursuant to the aforesaid order, the petitioner was issued with three notices dated 20.06.2018, followed by the second notice dated 19.09.2018 and by the third notice dated 28.09.2018.
4. A specific case of the petitioner is that pursuant to the Fi
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Principles of natural justice must be adhered to in the issuance of assessment orders, and the opportunity to be heard must be provided before such orders are issued.
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The main legal point established in the judgment is the breach of natural justice leading to the quashing of assessment orders and the direction for the petitioner to remit 10% of the disputed tax de....
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