IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.03.2022

CORAM :

THE HONOURABLE MR.JUSTICE R.SURESH KUMAR

Writ Petition Nos.6075 & 6077 of 2022

and

W.M.P.Nos.6155, 6156, 6157 & 6158 of 2022

Tvl.Easwaran Aadhi Constructions,

Rep by its Proprietor – S.Easwaran

...Petitioner in both W.P's

-Vs-

The State Tax Officer,

Dharapuram,

Tirupur District.

...Respondent in both W.P's

Prayer in W.P.No.6075 of 2022 : Writ Petition under Article 226

of the Constitution of India praying for the issuance of a Writ

of Certiorai calling for the records on the file of the

respondent in its impugned proceedings made in TIN:

33963022811/2015-16 dated 15.03.2021 and quash the same.

Prayer in W.P.No.6077 of 2022 : Writ Petition under Article 226

of the Constitution of India praying for the issuance of a Writ

of Certiorai calling for the records on the file of the

respondent in its impugned proceedings made in TIN:

33963022811/2016-17 dated 15.03.2021 and quash the same.

In both W.P's

For Petitioner : Mr. S.Rajasekar

For Respondent : Mr. C.Harsha Raj,

Additional Government Pleader

COMMON O R D E R

The prayer sought for herein is for a Writ of Certiorai

calling for the records on the file of the respondent in its

impugned proceedings made in TIN: 33963022811/2015-16 and TIN:

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

33963022811/2016-17 dated 15.03.2021 dated 15.03.2021 and quash

the same.

2. The issue raised in both the writ petitions is one and

the same. Hence, with the consent of the learned counsel for the

petitioner as well as the learned Additional Government Pleader

appearing for the respondent, both the writ petitions were taken

up together and are disposed of by this common order.

3.That in respect of the assessment year 2015-16 and 2016-17

notice for revised assessment under the erstwhile TNVAT Act,

2006 was issued by the Revenue on 24.02.2021 and 25.02.2021.

4.In the said notice, time was given upto 05.03.2021 before

which the petitioner was directed to appear on any date for

giving their defense/input etc., However, due to communication

gap as the said Show Cause notice was received by the lower

level staff of the petitioner, it could not reach the concerned

person of the petitioner assessee in time. Therefore, they

missed the time i.e before 05.03.2021 to appear before the

respondent.

5.It is the further case of the petitioner that insofar as

the reasons stated in the Show Cause notice, the certificate in

Form S under Rule 92 is already available with the petitioner

and if that is produced before the Revenue, they could have

taken a view than the one now passed by the impugned order dated

15.03.2021.

6.However, without canvassing the said merits of the case,

the learned counsel for the petitioner submits that because only

ten days time between the Show Cause notice and the date fixed

for replying to the Show Cause notice, was there, within the

said ten days time since the petitioner could not appear before

the Revenue due to the communication gap as indicated above, the

orders impugned were passed on 15.03.2021. Therefore, by that,

the learned counsel for the petitioner seeks before this Court

to give one more opportunity as last and final opportunity to

the petitioner and if such opportunity is given, the petitioner

would, without fail, appear before the Revenue and file the

documents including the Certificate in Form S and put forth the

case.

7.I have heard the learned Additional Government Pleader

appearing for the respondent who would submit that, the order

itself was passed on 15.03.2021 and after almost a year, it is

being challenged. Therefore, there is a delay of one year within

which time no appeal has been filed. Hence, this Writ Petition,

on that ground is liable to be rejected.

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

8.He also submitted that the reasons stated by the learned

counsel for t