2025 (7) TMI 777

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....MON ORDER Heard Mr.V.R.Kamalanathan, learned counsel appearing for the petitioner and Mr.C.Harsha Raj, learned Special Government Pleader (T) who takes notice on behalf of the respondents. With consent, the main Writ Petitions are taken up for final disposal at the stage of admission itself. 2. The challenges in all Writ Petitions (excluding W.P.No.18980 of 2025) are to the orders passed by the first respondent u/s. 74 dated 27.11.2024 and consequential rectification order u/s 161 dated 04.04.2025 and to quash the same. Insofar as W.P.No.18980 of 2025 is concerned, the petitioner has challenged the impugned notice dated 29.04.2025 issued by the first respondent for the period 2017-18 to 2022-23 and to quash the same. 3. As the issu....

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....2024. Therefore, the learned counsel contended that when the petitioner has filed reply to the show cause notice issued by the first respondent and the same was accepted and acknowledged by the respondent-Department, the first respondent instead of going through the same, proceeded to pass the assessment order on a wrong footing, as if, no reply was filed by the petitioner. Therefore, the learned counsel prays for setting aside the impugned orders and to remand the matter to the first respondent for re-consideration. 6. Mr.C.Harsha Raj, learned Special Government Pleader (T) for the respondents after taking instructions from the respondent-Department would submit that since the reply was filed by the petitioner manually, the same was not....

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....ntained in the show cause notice, in a mechanical manner, on a wrong footing, as if, no reply was filed the petitioner and without even affording an opportunity of personal hearing to the petitioner. Therefore, this Court is of the view that the impugned orders suffer from violation of principles of natural justice and have to be set aside. Hence, this Court is inclined to pass/issue the following orders/directions:- i) The orders passed by the first respondent u/s. 74 dated 27.11.2024 and consequential rectification order u/s 161 dated 04.04.2025, which are impugned in W.P.Nos.18923, 18927, 18929, 18959, 18962 & 18971 of 2025 are set aside. ii) Consequently, the matters are remanded back to the first respondent for fresh-....