Partly allowed

M/S. Raja Enterprises, v. the Deputy Commissioner

Madras HC23 Jul 2015WP(MD)/12698/2015

Case brief

AI extract

What is this about?

MQBAW returned the writ petition seeking a stay on tax collection pending appeal. The Court directed the first respondent to decide the stay application within two weeks and restrained the second respondent from recovering dues during this period.

What did the court decide?

Direction to first respondent to decide stay application within two weeks; direction to second respondent not to initiate recovery pending disposal.

M/S. Raja Enterprises, Vs the Deputy Commissioner — GST and Indirect Tax | Madras HC (2015)

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 23.7.2015

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CORAM: THE HONOURABLE MR.JUSTICE R.MAHADEVAN

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W.P(MD).No.12698 of 2015 and M.P(MD).No.1 of 2015

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M/s.Raja Enterprises

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No.130, W.B.Road, Tiruchirapalli 620 008, rep. by its Partner ...Petitioner Vs

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1.The Deputy Commissioner of Commercial Taxes (AA), Tiruchirapalli 620 002.

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2.The Assistant Commissioner(Commercial Tax) Commercial Tax Department, Mailam Chantahi I Circle, Tiruchirapalli-620 020. ...Respondents

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Prayer:- Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus forbearing the 2^nd respondent herein from, in any manner, demanding or collecting the sum of Rs.42,71,587/- pursuant to the Notice in Form 'O' dated 10.6.2015 under TIN No.33763580380/2011-12 issued pursuant to the Revision Order in TIN No.33763580380/2011-12 dated 10.6.2015, pending disposal of the Appeal dated 9.7.2015 filed by the petitioner before the 1^st Respondent herein.

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For Petitioner : Mr.AR.L.Sundaresan

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Senior Counsel for M/s.AL.Ganthimathi

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For Respondents : Mr.R.Karthikeyan Additional Government Pleader

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ORDER

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This Writ Petition has been filed praying for a Writ of Mandamus forbearing the second respondent herein from, in any manner, demanding or collecting the sum of Rs.42,71,587/- pursuant to the Notice in Form 'O' dated 10.6.2015 under TIN No.33763580380/2011-12 issued pursuant to the Revision Order in TIN No.33763580380/2011-12 dated 10.6.2015, pending disposal of the Appeal dated 9.7.2015 filed by the petitioner before the 1^st Respondent herein.

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The main ground on which this Writ Petition is preferred by the petitioner is that when the statutory appeal along https://hcservices.ecourts.gov.in/hcservices/ with stay petition is pending before the first respondent, which was filed well in time, the second respondent kept on insisting the petitioner to pay the balance amount, as per the order of revised

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assessment dated 10.06.2015, without waiting for the orders of the appellate authority, namely, the first respondent herein. Hence, the petitioner seeks indulgence of this Court.

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The Additional Government Pleader was also put on notice. He would submit that since the issue is of revenue in nature, necessary safe guards have to be made so as to protect the interests of the Government. Therefore, the impugned order shall be sustained in its entirety.

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Admittedly, as against the assessment order, the petitioner filed an appeal along with stay application, which is kept pending on the file of the appellate authority, namely, the first respondent herein. In the meanwhile, the second respondent has informed the petitioner that if the balance is not paid, it would be recovered under the Revenue Recovery Act. When the stay application along with the appeal is pending before the appellate authority, it is not open for the assessing authority to recover the balance amount, as per the order dated 10.06.2015. Therefore, in order to give quietus to this matter, the first respondent is directed to take up the stay application filed by the petitioner and pass appropriate orders, within a period of two weeks from the date of receipt of a copy of this order. Pending disposal of stay application, the second respondent is directed not to initiate or proceed with the recovery of the balance amount, as per the notice dated 10.07.2015.

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With the above direction, this Writ Petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed.

ASST REGISTRAR – CO

TRUE COPY

SUB ASST REGISTRAR

ssm To

1.The Deputy Commissioner of Commercial Taxes (AA) Tiruchirapalli 620 002.

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2.The Assistant Commissioner(Commercial Tax) Commercial Tax Department, Mailam Chantahi I Circle, Tiruchirapalli-620 020.

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1CC TO M/S. AL. GANTHIMATHI,ADV SR: 40570 1CC TO THE SPL GP SR: 41109

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DM 28 7 15 – 2P 5C

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https://hcservices.ecourts.gov.in/hcservices/

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W.P(MD).No.12698 of 2015 and M.P(MD).No.1 of 2015 23.07.2015

M/S. Raja Enterprises, v. the Deputy Commissioner

Case brief

What is this about?

What did the court decide?

M/S. Raja Enterprises, v. the Deputy Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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