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2016 (3) TMI 836 - MADRAS HIGH COURT

2016 (3) TMI 836 - MADRAS HIGH COURT - TMI - 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 the 1st respondent had passed the impugned orders even before the expiry of the 15 days time granted in the notice, it clearly establishes that the same is in violation of principles of natural justice. Th .....

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ve Writ Petitions to issue writs of certiorari 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 appearing for the petitioner submitted that the 1st respondent had passed the impugned order on 22.06.2011 itself on the 15th day from the date of issuance of the notice. 3. On a perusal of the order dated 22 .....

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or the petitioner submitted that on this ground 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 submissions made by the learned senior counsel for the petitioner that the order dated 22.06.2011 was passed on the 15th day from the date of receipt of the notice, the impugned order may be set aside and the .....

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