The High Court dismissed a writ petition seeking quashing of a Sales Tax Tribunal order on transfer of property. While relying on precedent, the court set aside the penalty portion alone, confirming the tax assessment.
Writ petition partly allowed; tax order confirmed; penalty portion under section 12(3) set aside. No costs awarded.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 3.9.2015
CORAM
THE HON'BLE MR.JUSTICE V.RAMASUBRAMANIAN and THE HON'BLE MR.JUSTICE T.MATHIVANAN
W.P.No.12957 of 2008
and
M.P.No.2 of 2008
M/s.Jayakumar Dyeing,
rep. by its Partner
Mrs.S.Kalpana Devi
No.15, Kamaraj Nagar,
III Street, P.N.Road,
Tirupur. ...Petitioner
vs.
1. Tamil Nadu Sales Tax Appellate Tribunal
(Additional Bench),
Coimbatore 641 018.
2. The Appellate Assistant Commissioner
of Commercial Taxes,
Pollachi.
3. The Commercial Tax Officer,
Tirupur (North),
Tirupur. ...Respondents
Writ Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the file of the 1st respondent in his order in Coimbatore Tribunal State Appeal No.7/2002 dated 12.2.2008 and quash the same.
For Petitioner : Mrs.R.Hemalatha For Respondents : Mr.A.N.R.Jayapratap, AGP(T)
ORDER
(Order of the court was made by V.RAMASUBRAMANIAN, J. )
The petitioner has come up with the above writ petition challenging an order of the Tamil Nadu Sales Tax Appellate Tribunal.
writ petition is partly allowed confirming the order of the assessing officer in all other aspects but, setting aside the portion of penalty. No costs. The connected miscellaneous petition is closed.
Sd/-
Assistant Registrar(CO)
//True Copy//
Sub Assistant Registrar
ssk.
To
1. Tamil Nadu Sales Tax Appellate Tribunal
(Additional Bench),
Coimbatore 641 018.
2. The Appellate Assistant Commissioner
of Commercial Taxes,
Pollachi.
3. The Commercial Tax Officer,
Tirupur (North),
Tirupur.
1 CC to Mrs.R.Hemalatha, Advocate SR.No. 47420
1 CC to the Government Pleader, SR.No. 48146
W.P.No.12957 of 2008
MG (CO)
PSI (30.09.2015)
3 issues framed by the court
Whether the writ petition challenging the order of the Sales Tax Appellate Tribunal on GST matters deserves to be dismissed.
Whether the penalty imposed under section 12(3) can be set aside while confirming the tax order.
Whether the petitioner is entitled to relief on the////// portion of penalty alone given the assessment year involved.
Colour shows how this judgement treated each authority
RAINBOW COLOUR LABFollowed¶14
RAINBOW COLOUR LAB ((2000) 118 STC 9)
THE STATE OF TAMILNADU v. GEETHA DYEINGReferred¶15
THE STATE OF TAMILNADU v. GEETHA DYEING T.C.(R) No.842 of 2006 dated 1.7.2011
3 provisions across 2 enactments
M/s. Jayakumar Dyeing (rep. by Mrs. S. Kalpana Devi)
Tamil Nadu Sales Tax Appellate Tribunal
Appellate Assistant Commissioner of Commercial Taxes, Pollachi
Commercial Tax Officer, Tirupur (North)
V. RAMASUBRAMANIAN
T. MATHIVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
