The Court disposed of writ petitions challenging the requirement to furnish bank guarantees for balance tax and penalty during appeal proceedings.方向 was issued directing execution of personal bonds instead.
Direction to execute personal bond for balance tax and penalty in lieu of bank guarantee within two weeks.
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
DATED : 17.12.2015
CORAM
THE HONOURABLE MR.JUSTICE R.MAHADEVAN
W.P.Nos.39838 and 39839 of 2015 and M.P.Nos.1,1 of 2015
M/s.Ritebrand Retail P Ltd., represented by its Authorised Signatory Flat No.32, G Block, Re-classic Apartment, New No.68, Baroda Street, West Mambalam, Chennai 600 033. [Petitioner in both Wps.] Vs 1. The Appellate Deputy Commissioner (CT)- Central, No.1, Greams Road, Egmore, Chennai 600 006. 2 The Assistant Commissioner (CT), Kodambakkam Assessment Circle, Chennai 600 006. [ Respondents in both WPs]
Prayer in W.P.No.39838 of 2015: Petition filed under Article 226 of the Constitution of India to issue a Writ of certiorarified mandamus to call for the records of the first respondent in S.P. No.433 of 2015 in A.P.V.542 of 2015, quash the order dated 23.11.2015 in so far as it relates to the furnishing of bank guarantee for the balance of Tax Rs.4,82,168/- and penalty of Rs.14,41,430/-, pending disposal of the appeal in A.P.V.542/2015.
Prayer in W.P.No.39839 of 2015: Petition filed under Article 226 of the Constitution of India to issue a Writ of certiorarified mandamus to call for the records of the first respondent in S.P. No.434 of 2015 in A.P.V.543 of 2015, quash the order dated 23.11.2015 in so far as it relates to the furnishing of bank guarantee for the balance of Tax Rs1,39,265/- and penalty of Rs.1,65,462/-, pending disposal of the appeal in A.P.V.543/2015.
For Petitioner : Mr.V. Sundareswaran For Respondents : Mr.S.Kanmani Annamalai Addl. Govt. Pleader (T)
C O M M O N O R D E R
Heard the learned counsel for the petitioner and the learned Government Advocate (Taxes), who took notice for the respondents and with their consent, the main writ petitions are taken up for disposal.
such executing the personal bonds, the order of stay granted by the first respondent shall be in force till the disposal of the appeals. No costs. Consequently, connected miscellaneous petitions are closed.
msr
s/d-
Assistant Registrar(CS-IV)
True Copy
Sub-Assistant Registrar
To
1 The Appellate Deputy Commissioner
(CT)- Central,
No.1, Greams Road, Egmore,
Chennai 600 006.
2 The Assistant Commissioner (CT),
Kodambakkam Assessment Circle,
Chennai 600 006.
+ 1 cc to Spl.Govt.Pleader (Taxes) SR 62832
skv(co)
prk4/1
W.P.Nos.39838 and 39839 of 2015
and M.P.Nos.1,1 of 2015
2 issues framed by the court
Whether the petitioner is liable to furnish a bank guarantee or can execute a personal bond for the balance tax and penalty pending appeal disposal.
Whether the condition imposed by the Appellate Authority requiring a bank guarantee is unsustainable in view of previous precedents.
Colour shows how this judgement treated each authority
catena of decisionsReferred¶15
1 provisions across 1 enactments
M/s. Ritebrand Retail P Ltd.
The Appellate Deputy Commissioner (CT)- Central
The Assistant Commissioner (CT), Kodambakkam Assessment Circle
R. Mahadevan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
