IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 03-02-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.2402 of 2011 and M.P.No.1 of 2011 M/s.Honeywell Electrical Devices and Systems India Ltd. (formerly known as M.K.Electric (India) Ltd. 995B, 2nd Avenue, Anna Nagar, Chennai-600 040. .. Petitioner. Versus The Commercial Tax Officer, Ambattur Assessment Circle, Chennai-600 049. .. Respondent. Prayer: Petition filed seeking for a Writ of Certiorari, to call for the records on the files of the respondents herein in the impugned order TNGST/143498/92-93, dated 28.10.2010, and quash the same. For Petitioner : Mr.V.Vaitheeswaran For Respondent : Mr.R.Mahadevan (AGP) O R D E R 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that, even though the respondent has granted fifteen days time to the petitioner to raise its objections, if any, by way of a notice, dated 26.9.2010, the impugned order had been passed, within three days after the receipt of the said notice by the petitioner. 3. The learned counsel appearing on behalf of the respondent had not refuted the said submission made by the learned counsel appearing on behalf of the petitioner. https://hcservices.ecourts.gov.in/hcservices/ 4. In such circumstances, this Court finds it appropriate to set aside the impugned order of the respondent, dated 28.10.2010, and accordingly, it is set aside. It would be open to the petitioner to submit his objections to the notice, dated 26.09.2010, within fifteen days from the date of receipt of a copy of this order. Thereafter, it is for the respondent to consider the same and pass appropriate orders thereon, on merits and in accordance with law. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Deputy.Registrar. /true copy/ Sub Asst.Registrar. csh To The Commercial Tax Officer, Vadapalani Assessment Circle, 10-C, Razack Garden Street, Arumbakkam, Chennai. 4 ccs to Spl. Government Pleader, Sr. 8264, 8268, 9893, 9949 Writ Petition No.2402 of 2011 NM(CO) kk 15/3 https://hcservices.ecourts.gov.in/hcservices/