IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 13.06.2018

CORAM

THE HONOURABLE Mr.JUSTICE T.S.SIVAGNANAM

W.P.Nos.13943 to 13945 of 2018

&

W.M.P.Nos.16468 to 16470 of 2018

Kasa Anlagen India Private Limited

Represented by its Director

M.S.Balaji

18, SIDCO Industrial Estate

Thirumudivakkam

Chennai- 44

... Petitioner

in all WPs

Vs.

The State Tax Officer

Thirumudivakkam Assessment Circle

32 & 33 Sripuram 2^nd Street

Thiruneermalai Main Road

Chennai- 44

...Respondent

in all WPs

Prayer: Writ Petitions filed under Article 226 of Constitution

of India, to issue a Writ of Certiorarified Mandamus to call for

the records of the respondent in TIN 33820884329/2011-12, TIN

33820884329/2012-13 and TIN 33820884329/2013-14 dated 13.04.2018

and quash the same under Article 226 of the Constitution of

India and direct the respondent to pass appropriate orders on

the objections dated 20.02.2018 with opportunity of personal

hearing.

For Petitioner

: Mr.R.Kumar

For Respondents

: Mr.M.Hariharan

Additional Government Pleader

C O M M O N O R D E R

Heard Mr.R.Kumar, learned counsel for the petitioner and

Mr.M.Hariharan, learned Additional Government Pleader appearing

on behalf of the respondent.

https://hcservices.ecourts.gov.in/hcservices/

2.The petitioner has challenged the impugned Assessment

orders made under the provisions of the Tamil Nadu Value Added

Tax Act for the Assessment years 2011-12, 2012-13 and 2013-14

only on the ground that the petitioner was not afforded an

opportunity of personal hearing before completing the

assessment, though the petitioner specifically sought for the

same.

3.I have gone through the impugned Assessment orders.

Several proposals have been dropped by the respondent by

considering the objections filed by the petitioner. However,

certain issues which were pointed out by petitioner in their

objections were not taken note of.

4.The learned Additional Government Pleader appearing for

the respondent submitted that the respondent is inclined to

consider the points raised by the petitioner, provided the

petitioner files a petition for rectification.

5.Accordingly, the writ petitions are disposed of by

directing the petitioner to file a petition for rectification

insofar as issues which, according to them, were not properly or

incorrectly considered. If such petition is filed, the

respondent is directed to consider the same within a period of

one week from the date of receipt of such petition and shall

afford an opportunity of personal hearing to the petitioner and

consider those aspects, which are pointed out by the petitioner

and take a decision within two weeks from the date of personal

hearing. Till then, no coercive action shall be instated

against the petitioner. No costs. Consequently, the connected

miscellaneous petitions are closed.

-s/d-

Assistant Registrar(CCC)

True Copy

Sub-Assistant Registrar

To

The State Tax Officer

Thirumudivakkam Assessment Circle

32 & 33 Sripuram 2^nd Street

Thiruneermalai Main Road

Chennai- 44

+1 CC to Mr.R. Kumar, Advocate sr 36920.

+1 CC to Spl. Govt. Pleader(T)Sr 37663.

W.P.Nos.13943 to 13945 of 2018 &

W.M.P.Nos.16468 to 16470 of 2018

SP(25/06/2018)

https://hcservices.ecourts.gov.in/hcservices/