IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 26.04.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.10853 of 2011 and M.P.Nos.1 and 2 of 2011 M/s.Mahavir Metals India, Rep. By its Proprietor, No.41, Chellapillaiyar Koil Street, Chennai – 600 014. .. Petitioner. Versus The Assistant Commissioner (CT), Thiruvallikkeni – II, Assmt. Circle, Chennai. .. Respondent. Prayer: Petition filed seeking for a writ of Certiorarified Mandamus, calling for the records of the Respondent relating to the impugned TNGST No.0680259/2006-07 dt. 18.03.2011 and quash the same and further direct the Respondent to consider the reply dt.20.03.2011 and grant exemption on second sales turnover based on the documentary evidences already filed. For Petitioner : Mr.C.Rekha Kumari For Respondent : Mr.R.Mahadevan, AGP (T) ****** O R D E R Heard the learned counsel appearing on behalf of the petitioner and the learned Additional Government Pleader (Taxes), appearing on behalf of the respondent. 2. The main contention of the learned counsel appearing on behalf of the petitioner is that the respondent had passed the impugned order, dated 18.03.2011, without giving an opportunity to the petitioner to file its objections. The petitioner has stated that the pre-assessment notice, dated 15.02.2011, had been issued by the respondent, asking the petitioner to raise its objections, within 15 days from the date of receipt of such notice. The said notice had been received by the petitioner, on 05.03.2011, and therefore, the https://hcservices.ecourts.gov.in/hcservices/ last date for filing the objections was 20.03.2011. However, the respondent had passed the impugned order on 18.03.2011 itself. 3. In such circumstances, this Court finds it appropriate to set aside the impugned order of the respondent, dated 18.03.2011. The petitioner shall file its objections to the pre-assessment notice, dated 15.02.2011, along with the necessary documents to substantiate the claims made by the petitioner, within a period of 15 days from the date of receipt of a copy of this order. On receipt of the objections, as well as the documents to be filed by the petitioner, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of 6 weeks thereafter. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petitions are closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar cse To The Assistant Commissioner (CT), Thiruvallikkeni – II, Assmt. Circle, Chennai. 1 cc To M/s.C.Rekha Kumari, Advocate, SR.28922 1 cc To The Special Government Pleader (Taxes), SR.28889 Writ Petition No.10853 of 2011 and M.P.Nos.1 and 2 of 2011 JRG(CO) sra 28/04/2011 https://hcservices.ecourts.gov.in/hcservices/