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Edelweiss Commodities Services Ltd. Versus Commercial Tax Officer

2015 (8) TMI 347 - MADRAS HIGH COURT

Validity of Ex-parte orders - Violation of principle of natural justice - Held that:- Petitioner has remained silent even after receipt of the notice dated 30.03.2015, the petitioner, in their letter dated 13.04.2015 has mentioned two things viz., (1) the petitioner has requested the respondent to refer their reply for defect No.10 as recorded in sworn statement and (2) they have asked for personal hearing to produce the remaining F Forms for ₹ 37.37 crores. When that was the request of th .....

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side - Decided in favour of assessee. - W.P.Nos.17341 and 17342 of 2015 M.P.Nos.1 of 2015 - Dated:- 23-6-2015 - T Raja, J. For the Appellant : Mr. P S Raman, Senior Counsel for Mr. R Sivaraman For the Respondent : Mr. V Haribabu, AGP (T) ORDER Heard Mr.P.S.Raman, learned Senior counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader (Taxes), who took notice for the respondents and with their consent, the main writ petitions are taken up for final disposal. 2. These tw .....

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dent had issued the same by committing an error apparent on the face of the record, inasmuch as violating the principles of natural justice in not giving personal hearing to the petitioner before confirming the proposal, which is mandatory. 3.2. Adding further, learned Senior Counsel for the petitioner submitted that even before the notices dated 30.03.2015 were issued calling upon the petitioner to file their objections, there was an inspection conducted by the Enforcement Wing Officials and th .....

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unity as sought for in their letter dated 13.04.2015, again committing yet another mistake in not considering the detailed reply, the respondent has wrongly passed the impugned orders. 3.3 Therefore, the learned Senior Counsel for the petitioner submitted that when the statute provides for grant of personal hearing and as has been held by this Court in the decision reported in 33 VST 333 (SRC Projects P. Ltd vs. CCT (Mad), pursuant thereto a circular No.7/2014 dated 03.02.2014 has been issued by .....

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ed orders have been passed. Therefore, it is a fit case where the petitioner should be afforded with an opportunity of personal hearing to explain their case. 3.4. However, learned Senior Counsel for the petitioner fairly admitted before this Court that after the receipt of the notices dated 30.03.2015, the petitioner has not sent their reply/objection, but, according to him, it does not mean that the petitioner has not asked for personal hearing, when he has already submitted a written represen .....

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has also admitted that they have not filed any reply, it is a fit case where the petitioner should be directed to approach the appellate authority. 5. This Court has considered the submissions made by the learned counsel on either side and perused the materials available on record. 6. Although this Court finds some merit in the submission made by the learned Additional Government Pleader (Taxes) with regard to the admitted fact that the petitioner has remained silent even after receipt of the n .....

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