2015 (12) TMI 1426

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....lai, AGP (T) ORDER Heard the learned counsel for the petitioner and Mr. S. Kanmani Annamalai, learned Additional Government Pleader (Taxes) for the respondent. 2. These writ petitions are filed challenging the orders of the respondent dated 27.02.2015 and to direct the respondent to consider the objections and grant personal hearing. 3.1 According to the learned counsel for the petitio....

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....pondent passed the impugned orders dated 27.02.2015, which were received on 06.03.2015, confirming the proposal on the ground that the petitioner had not filed any objections for the notices dated 26.12.2014. 3.3. That apart, according to the learned counsel for the petitioner, by issuing notices dated 26.12.2014, though objections were called for within 15 days from the date of receipt of such....

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....it that the replies filed by the petitioner along with the documents were acknowledged by the respondent on 08.01.2015. The respondent, after receiving the replies, conveniently, ignored the same and passed the impugned orders by stating that the petitioner had not filed any replies, which is incorrect and contrary to records. 3.6 Relying upon the acknowledgement entries, the learned counsel fo....

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..... However, in the impugned orders, it has been specifically stated that no objections had been filed. Hence, it is crystal clear that the respondent without considering the detailed objections, passed the impugned orders. Hence, the same are liable to be quashed. 7. In view of the above and in view of the submission made by the learned Additional Government Pleader (Taxes), by quashing the impu....