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M/s. New Rathna Auto, Represented by its Authorised Signatory, Tiruvannamalai v/s State Tax Officer, Vandavasi Assessment Circle, Tiruvannamalai


Company & Directors' Information:- E R AUTO PRIVATE LIMITED [Active] CIN = U34300HR2002PTC035002

Company & Directors' Information:- K Y AUTO PRIVATE LIMITED [Active] CIN = U50300JK2013PTC003849

Company & Directors' Information:- J. S. B. AUTO PRIVATE LIMITED [Active] CIN = U50300DL2010PTC198144

Company & Directors' Information:- T & R AUTO PRIVATE LIMITED [Active] CIN = U50200TG2012PTC082553

Company & Directors' Information:- D R D B AUTO PRIVATE LIMITED [Strike Off] CIN = U74899DL1988PTC032028

Company & Directors' Information:- A-1 AUTO PVT. LTD [Active] CIN = U51502MH2006PTC165934

Company & Directors' Information:- AUTO INDIA PRIVATE LIMITED [Active] CIN = U65991TN1984PTC010923

Company & Directors' Information:- Z-AUTO PRIVATE LIMITED [Active] CIN = U50500UP2021FTC153664

Company & Directors' Information:- K V AUTO LTD [Strike Off] CIN = U28932PB1994PLC014522

Company & Directors' Information:- K G N AUTO PRIVATE LIMITED [Active] CIN = U74900PN2015PTC157675

Company & Directors' Information:- J. S. AUTO PRIVATE LIMITED [Active] CIN = U34102UP1986PTC008173

Company & Directors' Information:- P S AUTO PRIVATE LIMITED [Active] CIN = U34300MH1999PTC120052

Company & Directors' Information:- P M C AUTO LIMITED [Strike Off] CIN = U34300DL1995PLC071849

Company & Directors' Information:- B C C AUTO PVT LTD [Active] CIN = U74899DL1992PTC051439

Company & Directors' Information:- H H AUTO PRIVATE LIMITED [Amalgamated] CIN = U34100DL2009PTC192880

Company & Directors' Information:- M M AUTO PRIVATE LIMITED [Strike Off] CIN = U50300UP1988PTC009527

Company & Directors' Information:- G B AUTO PRIVATE LIMITED [Strike Off] CIN = U50400MH1998PTC114977

Company & Directors' Information:- M C AUTO PVT LTD [Under Process of Striking Off] CIN = U34300DL1977PTC008716

Company & Directors' Information:- E N B AUTO (INDIA) PRIVATE LIMITED [Active] CIN = U34300PB1988PTC008040

Company & Directors' Information:- K D R AUTO PRIVATE LIMITED [Active] CIN = U34300DL2005PTC132732

Company & Directors' Information:- K S R AUTO PRIVATE LIMITED [Active] CIN = U34300PN2011PTC140367

Company & Directors' Information:- J P AUTO PVT LTD [Strike Off] CIN = U50402WB1991PTC052147

Company & Directors' Information:- E G AUTO PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1987PTC027016

Company & Directors' Information:- R AND H AUTO INDIA PVT LTD [Active] CIN = U74899DL1982PTC013349

Company & Directors' Information:- D D AUTO PRIVATE LIMITED [Active] CIN = U74899DL1985PTC022306

Company & Directors' Information:- C R AUTO PRIVATE LIMITED [Strike Off] CIN = U34300PB1997PTC020137

Company & Directors' Information:- B S K AUTO PRIVATE LIMITED [Strike Off] CIN = U29246PB1997PTC020704

Company & Directors' Information:- K AND K AUTO PRIVATE LIMITED [Active] CIN = U29199TZ1996PTC007431

Company & Directors' Information:- J K M AUTO PRIVATE LIMITED [Strike Off] CIN = U34300DL2005PTC143914

Company & Directors' Information:- K AND K AUTO PRIVATE LIMITED [Not available for efiling] CIN = U34300DL1988PTC032426

Company & Directors' Information:- H B AUTO (INDIA) PRIVATE LIMITED [Active] CIN = U50401OR1988PTC002075

Company & Directors' Information:- S B G AUTO PRIVATE LIMITED [Strike Off] CIN = U50101MH2006PTC158566

Company & Directors' Information:- O P AUTO PRIVATE LIMITED [Active] CIN = U51103DL2008PTC181391

Company & Directors' Information:- D K S AUTO PVT LTD [Strike Off] CIN = U34300DL2001PTC111465

Company & Directors' Information:- C L K AUTO PRIVATE LIMITED [Strike Off] CIN = U34300DL2003PTC118551

Company & Directors' Information:- K B H AUTO PRIVATE LIMITED [Strike Off] CIN = U74899DL2000PTC107258

Company & Directors' Information:- AUTO INDIA LIMITED [Not available for efiling] CIN = U99999MH1948PLC006176

Company & Directors' Information:- R K AUTO INDIA PVT LTD [Strike Off] CIN = U99999DL2000PTC901836

    W.P. No. 10359 of 2019 & W.M.P. Nos. 10897 & 10898 of 2019

    Decided On, 15 July 2019

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE M. SUNDAR

    For the Petitioner: C. Bakthasiromoni, Advocate. For the Respondent: V. Haribabu, Additional Government Pleader.



Judgment Text

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent and quash the assessment proceedings in TIN 33514602946/2015-16 dated 31.10.2018 and direct the respondent to pass fresh orders after providing an opportunity of personal hearing to the petitioner.)

Mr.C.Bakthasiromoni learned counsel on record for writ petitioner and Mr.V.Haribabu, learned Additional Government Pleader on behalf of lone official respondent, are before this Court.

2. With consent of learned counsel on both sides, the main writ petition itself is taken up, heard out and is being disposed of.

3. Notwithstanding various averments raised in the affidavit filed in support of the writ petition as well as submissions that were made in the earlier proceedings which have been captured by my learned Predecessor Judge on 30.4.2019, today learned counsel for writ petitioner abridges, restricts and limits his submissions. In other words, notwithstanding the pleadings and earlier submissions, learned counsel abridges/restricts/limits his prayer and submits that it would suffice if there is a direction to lone official respondent to dispose of (within a time frame) writ petitioner's representation dated 31.10.2018.

4. Learned Revenue Counsel submits that lone official respondent would dispose of aforesaid writ petitioner's representation in a manner known to law as expeditiously as possible.

5. Before this Court proceeds to write the operative portion of the order, it is deemed pertinent to mention, considering the trajectory of the hearing today and the narrow compass on which the instant writ petition now turns, it is not necessary to set out the factual matrix in detail. Suffice to say that instant writ petition arises under 'Tamil Nadu Value Added Tax Act 2006 (Tamil Nadu Act 32 of 2006)', hereinafter 'TN VAT Act' and the relevant assessment year in the instant writ petition is 2015-2016.

6. Considering the nature of the aforementioned representation in the context of the peculiar facts and circumstances of this case, it is deemed appropriate to direct the lone official respondent to give a personal hearing to the writ petitioner for disposing of the representation. To be noted, personal hearing is being directed to be held considering the peculiar facts and circumstances of the instant case.

7. In the light of narrative thus far, the lone respondent shall dispose of writ petitioner's representation dated 31.10.2018, after affording an opportunity of personal hearing by giving sufficient advance notice. Such disposal shall be done as expeditiously as possible and in any event, within eight weeks from the date of receipt of a copy of this order and the order o

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f disposal shall be communicated to/served on writ petitioner under due acknowledgment within 7 working days from the date of disposal order. 8. Writ petition is disposed of with the above directions. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
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