w w w . L a w y e r S e r v i c e s . i n



SKT Textile Mills, Rep. By its Authorised Signatory, P.M. Nachimuthoo v/s The Commercial Tax Officer, Tirupur


Company & Directors' Information:- I. B. COMMERCIAL PRIVATE LIMITED [Active] CIN = U70101MH2007PTC167888

Company & Directors' Information:- J P P MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2003PTC010491

Company & Directors' Information:- K P N TEXTILE MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2006PTC013048

Company & Directors' Information:- R. M. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2007PTC119841

Company & Directors' Information:- G L COMMERCIAL LIMITED [Active] CIN = U74130DL1985PLC020182

Company & Directors' Information:- T. R. COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120OR2008PTC010275

Company & Directors' Information:- H C COMMERCIAL LTD [Active] CIN = U72300WB1970PLC027736

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = L51909WB1960PLC024849

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = U51909WB1960PLC024849

Company & Directors' Information:- V M D MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC004822

Company & Directors' Information:- A R C MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC004845

Company & Directors' Information:- K S R TEXTILE MILLS PRIVATE LIMITED [Active] CIN = U17115TZ1988PTC002230

Company & Directors' Information:- A R COMMERCIAL PRIVATE LIMITED [Active] CIN = U17210WB2011PTC170257

Company & Directors' Information:- S AND Y MILLS LIMITED [Not available for efiling] CIN = U17111TZ1994PLC005460

Company & Directors' Information:- D C MILLS PRIVATE LIMITED [Active] CIN = U25199KL1996PTC009988

Company & Directors' Information:- B D TEXTILE MILLS PRIVATE LIMITED [Active] CIN = U17100MH1988PTC046822

Company & Directors' Information:- R A MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2006PTC013248

Company & Directors' Information:- S M TEXTILE LIMITED [Active] CIN = U17111TZ1990PLC002780

Company & Directors' Information:- K L TEXTILE MILLS LIMITED [Active] CIN = U17115TZ1991PLC003294

Company & Directors' Information:- V & G COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909MH2011PTC213338

Company & Directors' Information:- H G COMMERCIAL PVT LTD [Active] CIN = U52190WB1991PTC050743

Company & Directors' Information:- S B P COMMERCIAL PVT LTD [Active] CIN = U51101AS1996PTC004692

Company & Directors' Information:- R K COMMERCIAL LTD [Active] CIN = L65993WB1982PLC035298

Company & Directors' Information:- P G TEXTILE MILLS LTD [Under Liquidation] CIN = U99999GJ1970PLC001724

Company & Directors' Information:- L R COMMERCIAL PVT LTD [Active] CIN = U70102WB1995PTC073665

Company & Directors' Information:- J M MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2006PTC013113

Company & Directors' Information:- M H TEXTILE PRIVATE LIMITED [Active] CIN = U17120DL1994PTC057924

Company & Directors' Information:- J K COMMERCIAL CORPN LTD [Strike Off] CIN = U65923UP1943PLC001188

Company & Directors' Information:- M T A MILLS PRIVATE LIMITED [Active] CIN = U17115TZ1989PTC003048

Company & Directors' Information:- TEXTILE (INDIA) PRIVATE LIMITED [Strike Off] CIN = U31909KA1986PTC007544

Company & Directors' Information:- P A MILLS INDIA LTD. [Not available for efiling] CIN = U17111TN1990PLC019762

Company & Directors' Information:- K N M MILLS PRIVATE LIMITED [Active] CIN = U17115TZ1990PTC002702

Company & Directors' Information:- K S S TEXTILE MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2005PTC011609

Company & Directors' Information:- M M K COMMERCIAL PRIVATE LIMITED [Active] CIN = U27100WB2008PTC128229

Company & Directors' Information:- M G B COMMERCIAL PVT LTD [Amalgamated] CIN = U74950WB1993PTC060732

Company & Directors' Information:- D C TEXTILE MILLS PRIVATE LIMITED [Active] CIN = U17100MH1988PTC046811

Company & Directors' Information:- V A M COMMERCIAL CO LTD [Active] CIN = U51909WB1983PLC036163

Company & Directors' Information:- M P TEXTILE PVT LTD [Active] CIN = U17124AS1998PTC005297

Company & Directors' Information:- V M MILLS PRIVATE LIMITED [Active] CIN = U17111TZ2005PTC011763

Company & Directors' Information:- V E S TEXTILE COMPANY PRIVATE LIMITED [Active] CIN = U17111TZ1994PTC005539

Company & Directors' Information:- R C COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120UP1992PTC014057

Company & Directors' Information:- D G COMMERCIAL PRIVATE LIMITED [Converted to LLP] CIN = U52100AS2007PTC008457

Company & Directors' Information:- J B COMMERCIAL CO PVT LTD [Active] CIN = U51909WB1980PTC033099

Company & Directors' Information:- V & S COMMERCIAL PVT LTD [Active] CIN = U51909CT2006PTC001660

Company & Directors' Information:- A-Z COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109DL1993PTC053697

Company & Directors' Information:- G N M COMMERCIAL PVT LTD [Active] CIN = U51909WB1996PTC080365

Company & Directors' Information:- P J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52190WB2009PTC140508

Company & Directors' Information:- P M COMMERCIAL CO LTD [Active] CIN = U51909WB1982PLC035383

Company & Directors' Information:- J M COMMERCIAL & CO LTD [Converted to LLP] CIN = U67120DL1982PLC242476

Company & Directors' Information:- S P COMMERCIAL CO LTD [Strike Off] CIN = U45201WB1982PLC035237

Company & Directors' Information:- S. S. MILLS PRIVATE LIMITED [Active] CIN = U24231GJ1988PTC010885

Company & Directors' Information:- V. V. A . TEXTILE PRIVATE LIMITED [Active] CIN = U17120UP2015PTC075089

Company & Directors' Information:- B B COMMERCIAL LTD [Active] CIN = L51909WB1980PLC033130

Company & Directors' Information:- T T COMMERCIAL CO PVT LTD [Active] CIN = U70101WB1995PTC075032

Company & Directors' Information:- W & F COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2004PTC098442

Company & Directors' Information:- K P S TEXTILE MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ1995PTC006248

Company & Directors' Information:- G M MILLS PRIVATE LIMITED [Active] CIN = U51900MH1999PTC122189

Company & Directors' Information:- K T M TEXTILE MILLS PRIVATE LIMITED [Strike Off] CIN = U17110GJ1983PTC006001

Company & Directors' Information:- R B TEXTILE MILLS PVT LTD [Strike Off] CIN = U17124RJ1981PTC002354

Company & Directors' Information:- B R G TEXTILE PRIVATE LIMITED [Strike Off] CIN = U17111TZ1994PTC005358

Company & Directors' Information:- S M S TEXTILE MILLS LIMITED [Strike Off] CIN = U17115TZ1990PLC002907

Company & Directors' Information:- N P P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909DL2004PTC127585

Company & Directors' Information:- A. T. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2008PTC127621

Company & Directors' Information:- U S COMMERCIAL PVT LTD [Active] CIN = U51502WB1992PTC057239

Company & Directors' Information:- A D COMMERCIAL INDIA PRIVATE LIMITED [Active] CIN = U51109AS1999PTC005668

Company & Directors' Information:- I D COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB1980PTC032739

Company & Directors' Information:- R B MILLS PVT LTD [Active] CIN = U15141AS1949PTC001939

Company & Directors' Information:- S G COMMERCIAL CO PVT LTD [Strike Off] CIN = U15312WB1955PTC022120

Company & Directors' Information:- A R S TEXTILE MILLS PRIVATE LIMITED [Active] CIN = U17111TZ1986PTC001739

Company & Directors' Information:- A & M COMMERCIAL PRIVATE LIMITED [Active] CIN = U72900DL2000PTC106023

Company & Directors' Information:- S P N COMMERCIAL PRIVATE LIMITED [Active] CIN = U52390WB2010PTC140826

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200DL2009PTC188147

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U34100DL2009PTC188147

Company & Directors' Information:- B E & I COMMERCIAL PVT LTD [Active] CIN = U24231WB1986PTC040618

Company & Directors' Information:- B COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U60230OR2011PTC014188

Company & Directors' Information:- V-ON TEXTILE PRIVATE LIMITED [Strike Off] CIN = U17111TN2006PTC060502

Company & Directors' Information:- M G COMMERCIAL PVT LTD [Active] CIN = U51109WB1960PTC024564

Company & Directors' Information:- K P COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200GJ1999PTC036317

Company & Directors' Information:- V P R TEXTILE MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ2001PTC009623

Company & Directors' Information:- B S COMMERCIAL COMPANY PVT LTD [Strike Off] CIN = U70101WB1985PTC038889

Company & Directors' Information:- A S COMMERCIAL PVT LTD [Active] CIN = U51909WB1989PTC047016

Company & Directors' Information:- R L B TEXTILE PRIVATE LIMITED [Strike Off] CIN = U17290PN2011PTC139830

Company & Directors' Information:- S N H P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB2005PTC101704

Company & Directors' Information:- H M COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52599WB2007PTC112975

Company & Directors' Information:- S. V. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2010PTC145115

Company & Directors' Information:- S K TEXTILE MILLS PRIVATE LIMITED [Active] CIN = U18109DL2013PTC253544

Company & Directors' Information:- A P J TEXTILE PRIVATE LIMITED [Strike Off] CIN = U17111DL2005PTC143831

Company & Directors' Information:- H N TEXTILE PRIVATE LIMITED [Strike Off] CIN = U17299DL2007PTC160494

Company & Directors' Information:- M I TEXTILE MILLS PRIVATE LIMITED [Strike Off] CIN = U17124RJ1974PTC001562

Company & Directors' Information:- V N V TEXTILE INDIA PRIVATE LIMITED [Active] CIN = U17111TZ2005PTC011695

Company & Directors' Information:- B T MILLS PRIVATE LIMITED [Active] CIN = U18101MH1997PTC109479

Company & Directors' Information:- S R COMMERCIAL PVT LTD [Active] CIN = U27209WB1987PTC041901

Company & Directors' Information:- J T TEXTILE PVT LTD [Strike Off] CIN = U18101HR1996PTC032972

Company & Directors' Information:- T R MILLS PRIVATE LIMITED [Active] CIN = U17111KA1954PTC000799

Company & Directors' Information:- G R COMMERCIAL PRIVATE LIMITED [Active] CIN = U74899DL2000PTC108839

Company & Directors' Information:- S W E COMMERCIAL PVT LTD [Active] CIN = U51909WB1987PTC042129

Company & Directors' Information:- J K MILLS LTD [Strike Off] CIN = U17200WB1946PLC013603

Company & Directors' Information:- G N TEXTILE PRIVATE LIMITED [Active] CIN = U17116GJ2003PTC042654

Company & Directors' Information:- G M MILLS PRIVATE LIMITED [Amalgamated] CIN = U18101MH2003PTC138487

Company & Directors' Information:- T J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U51434WB2001PTC093979

Company & Directors' Information:- K R M TEXTILE PRIVATE LIMITED [Active] CIN = U17200DL2013PTC252914

Company & Directors' Information:- A S J COMMERCIAL PRIVATE LIMITED [Active] CIN = U15497DL2012PTC230407

Company & Directors' Information:- P K C COMMERCIAL INDIA LIMITED [Active] CIN = U00800BR1995PLC006542

Company & Directors' Information:- S B COMMERCIAL PVT LTD [Strike Off] CIN = U99999MH1982PTC028334

Company & Directors' Information:- C AND C TEXTILE PVT LTD [Active] CIN = U74999MH1991PTC060853

Company & Directors' Information:- R D TEXTILE MILLS PRIVATE LIMITED [Strike Off] CIN = U17111UP1977PTC004479

Company & Directors' Information:- P P COMMERCIAL PVT LTD [Strike Off] CIN = U51909WB1986PTC041237

Company & Directors' Information:- B R A TEXTILE PVT LTD [Active] CIN = U17116PN1981PTC023770

Company & Directors' Information:- B V COMMERCIAL PVT LTD [Active] CIN = U51109WB2006PTC108218

Company & Directors' Information:- D S COMMERCIAL PVT LTD [Strike Off] CIN = U26101WB1958PTC023936

Company & Directors' Information:- S R M COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2009PTC137093

Company & Directors' Information:- TEXTILE (INDIA) PRIVATE LIMITED [Strike Off] CIN = U17111UP1975PTC004207

Company & Directors' Information:- A K R TEXTILE MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ2009PTC014985

Company & Directors' Information:- H T COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109MH2010PTC209413

Company & Directors' Information:- B C COMMERCIAL CO PVT LTD [Active] CIN = U51109WB1987PTC043138

Company & Directors' Information:- K B J COMMERCIAL COMPANY PVT LTD [Strike Off] CIN = U51109WB1991PTC051045

Company & Directors' Information:- M V COMMERCIAL PRIVATE LIMITED [Active] CIN = U18101WB2010PTC150651

Company & Directors' Information:- S R G TEXTILE PRIVATE LIMITED [Strike Off] CIN = U45400DL2007PTC168381

Company & Directors' Information:- V. B. TEXTILE PRIVATE LIMITED [Active] CIN = U17309DL2016PTC302347

Company & Directors' Information:- R R M TEXTILE PRIVATE LIMITED [Strike Off] CIN = U17123GJ2015PTC081690

Company & Directors' Information:- N K COMMERCIAL PRIVATE LIMITED [Active] CIN = U74999DL2020PTC370258

Company & Directors' Information:- R P S TEXTILE PRIVATE LIMITED [Active] CIN = U17299DL2020PTC371406

Company & Directors' Information:- A G S COMMERCIAL PVT LTD [Strike Off] CIN = U45400WB1990PTC050079

Company & Directors' Information:- U B COMMERCIAL PVT LTD [Strike Off] CIN = U51229WB1996PTC077559

Company & Directors' Information:- D N TEXTILE PRIVATE LIMITED [Strike Off] CIN = U52321TN1995PTC033866

Company & Directors' Information:- COMMERCIAL CORPORATION LIMITED [Dissolved] CIN = U99999MH1912PTC000353

Company & Directors' Information:- COMMERCIAL INDIA LIMITED [Under Liquidation] CIN = U99999MH1937PTC002591

Company & Directors' Information:- COMMERCIAL COMPANY OF INDIA LIMITED [Dissolved] CIN = U99999MH1941PTC003335

Company & Directors' Information:- TEXTILE CORPORATION LIMITED [Dissolved] CIN = U99999MH1943PLC007561

    W.P. Nos. 2963 to 2967 of 2014 & M.P. Nos. 1 to 1 of 2014

    Decided On, 22 June 2021

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE S.M. SUBRAMANIAM

    For the Petitioner: M. Hariharan, Advocate. For the Respondent: V. Nanmaran, Government Advocate.



Judgment Text

(Prayer in W.P.No.2963/2014: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records relating to the proceedings of the Respondent in TIN No.33576243183/2007-08 dated 23.10.2013 and quash the same.W.P.No.2964/2014: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records relating to the proceedings of the Respondent in TIN No.33576243183/2008-09 dated 25.10.2013 and quash the same.W.P.No.2965/2014: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records relating to the proceedings of the Respondent in TIN No.33576243183/2009-10 dated 25.10.2013 and quash the same.W.P.No.2966/2014: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records relating to the proceedings of the Respondent in TIN No.33576243183/2010-11 dated 25.10.2013 and quash the same.W.P.No.2967/2014: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records relating to the proceedings of the Respondent in TIN No.33576243183/2011-12 dated 04.11.2013 and quash the same.)Common Order1. The orders of revision of assessment passed by the respondent in proceedings dated 23.10.2013, 25.10.2013, 25.10.2013, 25.10.2013 and 04.11.2013 are under challenge in the present Writ Petitions respectively. The petitioner is a registered dealer and the Writ Petitions are filed mainly on the ground that the opportunity as contemplated under the provisions of the Act is not provided before passing the final orders of revision of assessment and therefore, the orders impugned are in violation of the principles of natural justice. The details regarding the facts deserves no further adjudication in view of the fact that the petitioner raised the sole ground that the orders impugned are to be set aside on the ground that the respondent passed the same unilaterally, without providing opportunity to the petitioner to submit their documents and defence statements.2. The learned counsel appearing for the petitioner made a submission that pursuant to the notice issued on 12.08.2013, the petitioner submitted its reply on 17.09.2013. Further, they have requested in the said reply to grant two months time to file the certificate of payment. However, the respondent has neither accepted nor rejected the request seeking time and unilaterally proceeded and passed the impugned orders of revision of assessment. Thus, the respondent has violated the principles of natural justice and the petitioner was denied of their opportunity to produce the certificate of payments and other details. The learned counsel for the petitioner insisted that it is a fit case to remand the matter back. In support of the said contention, he cited the judgment of this Court dated 28.07.2010 passed in W.P.No.19393 of 2006 in the case of Esjyapee Impex (P) Ltd., Vs. The Commercial Tax Officer and the relevant paragraph is extracted hereunder:“11. In such circumstances, by applying the law laid down by the Hon'ble Division Bench which was passed after taking note of the clarification issued by the respondent Department, it has to be held that the impugned order to that extent, disallowing the exemption for an amount of Rs.40,47,000/- has to be held to be vitiated. The Division Bench has held that when a request for extension is either granted or rejected, intimation there on should be given to the assessee then and there. Therefore, the explanation sought to be given by the respondent in the counter affidavit that the order of assessment was passed much after the period is no ground to justify their action. Thus, the order of the Division Bench fully supports the case of the petitioner and they are entitled to succeed.”The Kerala High Court, in the case of M/s.Euro Business System Vs. State of Kerala and another, reported in www.livelaw.in, held as follows:“5. Having perused Ext.P4 the typed copy of the assessment order and also the manuscript copy of the same and considering the fact that Ext.P4 was despatched from the office of the 2nd respondent only after 64 days from the date of order shown in Ext.P4, that too, after receipt of Ext.P3 reply filed by the assessee, we find that Ext.P3 reply filed by the assessee was well within the knowledge of the 2nd respondent before the order was issued for communication to the assessee. Non consideration of Ext.P3 reply filed by the assessee therefore amounts to violation of the principles of natural justice. Accordingly, Ext.P4 is set aside. The 2nd respondent is directed to pass an order afresh by looking into Ext.P3 reply given by the assessee on 22.10.2020. The said exercise shall be completed within eight weeks from the date of receipt of copy of this judgment. We make it clear that we have not expressed any opinion on the merits of the matter.”Relying the said judgments, the learned counsel for the petitioner reiterated that opportunity as contemplated under the provisions are not adhered to and thus, the Writ Petitions are to be allowed.3. The learned Government Advocate appearing on behalf of the respondent made a submission that the respondent provided an opportunity and the petitioner had not availed the same and therefore, now the petitioner cannot blame the respondent for not passing any orders regarding the request made seeking time. He pleaded for rejection of the Writ Petitions.4. Perusal of the counter affidavit filed by the respondent, reveals that, the records and account books produced by the Inspecting Officials were verified on 28.05.2012 and 29.05.2012. After exhaustive verification of those records and hearing the explanations of the petitioner, the respondent identified the lapses. The provisions, as applicable and the judgments relied upon were referred to and the petitioner was informed about the same. Thereafter, an opportunity of hearing was provided to the petitioner and orders were passed.5. It is contended by the respondent that the petitioner has taken about two years from the date of inspection. However, during the said period, the petitioner failed to seek any records for perusal and with reference to the lapses admitted by him. Thus, the contention of the petitioner that the orders are passed without granting time or without even communicating the refusal to grant time, is incorrect and false. The petitioner received the notice. The petitioner admits the receipt of notice, but failed to file his objections. Thus, the opportunity afforded by the respondent was not availed by the petitioner and without utilising the opportunities, the Writ Petitions are filed and thus, the same are liable to be dismissed.6. Perusal of the orders impugned, the same would reveal that the merits are considered and findings are made available. However, the petitioner has raised the question. Their request to grant two months time to file certificate of payment in letter dated 17.09.2013 was not disposed of. In other words, no order of rejection or acceptance was passed. Thus, the petitioner was deprived of his opportunity to file the documents.7. This Court is of the considered opinion that the assessees may work out their remedy in a calculated manner, some times to prolong and protract the issues. However, the authorities competent are expected to be cautious in the matter of following of the procedures contemplated. Evasion of Tax is a common phenomenon in our nation. Thus, the competent authorities while dealing with any issues are bound to be careful, more specifically in the matter of following the procedures as contemplated in the statute and the rules.8. The impugned orders are passed in the year 2013 and the Writ Petitions are filed in the year 2014. The officials competent are expected to follow the procedures contemplated under the statute and rules scrupulously. The procedural violations, if any, committed would cause unnecessary delay and further, provide cause for further disputes on such technical grounds. The present Writ Petitions are classic case, where the issues are pending for more than six years. Thus, the authorities competent, on initiation of any proceedings under the Act, must ensure that the procedures are followed scrupulously in each case to avoid the procedural lapses.9. The writ petitioner has raised the ground of violation of principles of natural justice. However, the nature of violations are to be ascertained and the Courts, if found that the procedural violations affecting the rights of the parties are violated, then the case is to be remanded back to the authority for the purpose of fresh consideration and to follow the procedures as contemplated under the rules in force. Undoubtedly, the appellate authority is the final fact finding authority and therefore, exhausting the appellate remedy is imminent.10. The appellate authorities being a final fact finding authority, their adjudication with reference to the original records are of paramount importance and would provide greater assistance to the High Court, while exercising the power of judicial review under Article 226 of the Constitution of India. Thus, exhausting the appellate remedy is the rule and entertaining a Writ Petition is an exception. In the event of an imminent urgency or threat or damage which cannot be compensated or in certain circumstances warranting an urgent interference, then alone the Writ Petitions are entertainable by dispensing with the appellate remedy and in all other circumstances, the correctness or otherwise of the original authority by the appellate authority by adjudicating the mixed question of fact and law is mandatory and therefore, the High Court is expected to be cautious while dispensing with the appellate authority as contemplated under the statute.11. In the present case, undoubtedly, the assessees are adopting the delay tactics. Unfortunately, the system also supports such litigants in disposal of the matters as such matters are kept pending for years together. Ultimately, such delay causes injury to the revenue for the State and sufferers would be the public at large in the society. Thus, the authorities are bound to be careful while dealing with such matters. The respondent is also expected to pursue the matters before the Courts vigilantly so as to get disposal as early as possible in such matters where fresh considerations are required on account of certain technical and procedural irregularities.12. In view of the fact that the respondent has not disposed of the request made by the petitioner to grant two months time to file certificate of payment, the matter is to be remanded back for fresh adjudication by following the procedures. Accordingly, this Court is inclined

Please Login To View The Full Judgment!

to pass the following orders:(i) The impugned orders passed by the respondent in proceeding TIN No.33576243183/2008-09 dated 25.10.2013, TIN No.33576243183/2008-09 dated 25.10.2013, TIN No.33576243183/2009-10 dated 25.10.2013, TIN No.33576243183/2010-11 dated 25.10.2013 and TIN No.33576243183/2011-12 dated 04.11.2013 are quashed.(ii) These matters are remanded back to the respondent for fresh consideration and for passing final orders by affording opportunity to the writ petitioner.(iii) The petitioner is directed to file certificate of payment, defence statements or any other documents before the respondent within a period of two weeks from the date of receipt of a copy of this order. In the event of not filing any such document by the petitioner, the respondent is at liberty to proceed with the consideration and pass final orders.(iv) The respondent is directed to pass final orders on merits and in accordance with law within a period of eight weeks from the date of receipt of a copy of this order and provide personal hearing if any such request is made by the petitioner.13. Accordingly, the Writ Petitions stand allowed. No costs. Consequently, connected Miscellaneous Petitions are closed.
O R