SAVITHIRI MEDICALS REP.BY ITS PROP.DR.A.SURESH 25 Vs. THE STATE OF TAMIL NADU REP.BY ITS SECRETARY TO GOVERNMENT DEPARTMENT OF COMMERCIAL TAXES & REGISTRATION FORT ST.GEORGE, CHENNAI

JUDGEMENT

(1.) Mr. R. Karthikeyan, learned Additional Government Pleader, accepts notice on behalf of the respondents and with the consent of both sides, this writ petition is taken up for final disposal at the admission stage itself.

(2.) The prayer in this writ petition is for issuance of a writ of certiorarified mandamus to quash the impugned order, passed in TIN No. 33635942450/2014-2015, dated 14.11.2016, by the third respondent and to direct the third respondent to pass fresh assessment orders for the assessment year 2014-2015, after affording opportunity of personal hearing to the petitioner.

(3.) According to the petitioner, he had filed returns belatedly by paying a fine of Rs.1,000.00. However, surprisingly, the third respondent served a notice for the assessment year 2014-2015 to his Accountant, who is unconnected to his business transactions, on 29.09.2016 and the same was handed over to him on 14.10.2016 and within the said date, the fifteen days time given under the said notice was expired. Even though the petitioner had taken steps to give reply, the same was refused by the third respondent stating that the fifteen days time was already over and the reply cannot be accepted. Thereafter, the third respondent has passed the impugned assessment order, dated 14.11.2016, for the assessment year 2014-2015. Challenging the same, the petitioner has come out with the present writ petition.