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M/s Labindia Instruments Pvt Ltd Versus The Commercial Tax Officer, The Appellate Deputy Commissioner (CT)

2016 (3) TMI 836 - MADRAS HIGH COURT

Validity of assessment order - Violation of principles of natural justice - 15 days time granted to the petitioner to file their objection but order passed on the 15th day itself without waiting for the expiry of the 15 days time - Held that:- since .....

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ent dated 22.06.2011 and 30.06.2011 and the order dated 06.07.2015 passed by the 2nd respondent are liable to be set aside. - Matter remanded back - W.P.Nos.26654 to 26656 of 2015, M.P.Nos.1 & 1, 2 & 1, 2 of 2015, W.P.Nos.26657 to 26659 of 2015 - Dat .....

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i to call for the records of the 1st respondent in proceedings in CST No.790219 for the assessment years 2007-08 and 2008-09 and to quash the assessment orders dated 22.06.2011 and 30.06.2011 made therein. 2. Mr.R.L.Ramani, learned senior counsel app .....

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to the petitioner was served by RPAD on 07.06.2011 wherein the petitioner was called upon to file their objections, if any, within 15 days from the date of receipt of the said notice. Even as per the order dated 22.06.2011, 15 days time granted in th .....

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nd the impugned orders are liable to be set aside and the respondent should be directed to decide the matter afresh. 5. Mr.Manoharan Sundaram, learned Additional Government Pleader (Tax) appearing for the respondents submitted that in view of the sub .....

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matter afresh in accordance with law. 6. Having regard to the submissions made by the learned counsel on either side, since the 1st respondent had passed the impugned orders even before the expiry of the 15 days time granted in the notice, it clearl .....

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