At, High Court of Judicature at Madras
By, THE HONOURABLE MR. JUSTICE RAJIV SHAKDHER
For the Petitioner: S.R. Raghunathan for M/s. Adithya Reddy, Advocates. For the Respondent: S. Kanmani Annamalai, Additional Government Pleader.
(Prayer: Petition filed under Article 226 of the Constitution of India for the issuance of Writ of Mandamus, directing the respondent to accept the C Forms filed by the petitioner vide representation dated 12.12.2016 and re-open the assessment made by him vide order dated in CST No.990469/2009-10 dated 29.02.2016.)
1. Issue notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Taxes) accepts notice on behalf of the respondent.
1.1. With the consent of learned counsels for the parties, the writ petition is taken up for hearing and final disposal.
2. The petitioner seeks a direction from this Court, for consideration of its representation, dated 12.12.2016, and thereupon, issuance of a direction, to re-open the assessment made vide order dated 29.02.2016.
3. Briefly, the petitioner says that it has been assessed, for a higher taxable turnover, in view of the delay in furnishing 'C' Forms. According to the petitioner, there was a delay in furnishing 'C' Forms, as the customers had provided 'C' Forms, with the 'TIN' of its predecessor in interest. It is stated that it was on account of this reason that its customers had to be approached for furnishing fresh 'C' Forms. The petitioner states that this exercise caused a delay in furnishing 'C' Forms to the respondent.
4. The record shows that the petitioner had made a representation dated 12.12.2016 to the respondent. It appears that the respondent has not considered the representation, perhaps, for the reason that the assessment order had already been passed.
5. There is no gain saying that the petitioner can file the original 'C' Forms even at this stage. Mr.Annamalai, who appears for the respondent cannot but submit that this position in law holds good.
5.1. Consequently, given the aforesaid circumstances, the assessment order is set aside. The petitioner is given liberty to present the original 'C' Forms, within one week of receipt of a copy of this order. The petitioner's representative, for this purpose, will appear before the respondent at 11.00 a.m. on 12.01.2017.
6. The respondent, after examining the documents so presented and after affording an opportunity to the petitioner, will pass a fresh order.
7. In order to facilitate this exercise, for the moment, the attachment of the petitioner's account, ordered via notice dated 12.12.2016 is su
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spended. 8. Needless to say that the respondent will, after conclusion of the aforementioned exercise, have the liberty to pass a fresh order of assessment, albeit in accordance with law. 9. The writ petition is disposed of accordingly. No costs.