Disposed

S.Thirugnana Sambanda Moorthy v. The Commercial Tax Officer

Madras HC3 Jun 2016WP/4696/2016

Case brief

AI extract

What is this about?

S ซูปิดอังกฤษ S.Thirugnana Sambanda Moorthy filed a writ petition under Article 226 challenging an order under the Tamil Nadu Value Added Tax Act. The court held that bypassing the appellate remedy was not justified. It disposed of the petition, granting liberty to file an appeal within 30 days with an extension from the date of service, without limitation bar.

What did the court decide?

Disposed granting liberty to file an appeal within 30 days of receipt of this order, with limitation bar waived.

S.Thirugnana Sambanda Moorthy Vs The Commercial Tax… — GST and Indirect Tax | Madras HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 03.06.2016

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THE HON'BLE Mr.JUSTICE T.S.SIVAGNANAM

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S.Thirugnana Sambanda Moorthy Proprietor, “Tvl Sujatha Agencies”, No.18, Subramania Chettiar Nagar, Imperial Road, Cuddalore O.T. ... Petitioner Vs

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The Commercial Tax Officer, Cuddalore Town, 1, Commercial Taxes Buildings, Sub Jail Road, Manjakuppam, Cuddalore – 607 001. ... Respondent

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Prayer: Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari calling for the records in respect of the impugned Order TIN:33484382239/ 2011-12 dated 30.11.2015 of the Respondent under the Tamil Nadu Value Added Tax Act, 2006 for the year 2011-12, quash the same.

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For petitioner ... M/s.S.P.Asokan and Adithya For respondent ... Mr.S.Kanmani Annamalai Additional Government Pleader

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ORDER

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Heard Mr.S.P.Asokan, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent.

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2.After hearing the learned counsel for the parties, this Court has expressed the view that the petitioner has not justified in bypassing the appellate remedy available under the Act.

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3.Facing this situation, the learned counsel for the petitioner, on instruction, submits that the petitioner will approach the appellate authority and file an appeal.

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

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4.Accordingly, the Writ Petition is disposed of, giving
liberty to the petitioner to file an appeal. Taking into
consideration the fact that the impugned order was received by
the petitioner only in January 2016 and he has approached this
Court in February 2016, the petitioner is granted 30 days time
to file an appeal before the appellate authority from the date
of receipt of a copy of this order and if such appeal is filed,
the matter shall be taken on file without reference to
limitation. No costs. Consequently, connected Miscellaneous
Petition is closed.
sgl
-s/d-
Assistant Registrar(CS-VI)
True Copy
Sub-Assistant Registrar
To
The Commercial Tax Officer,
Cuddalore Town,
1, Commercial Taxes Buildings,
Sub Jail Road, Manjakuppam,
Cuddalore – 607 001.
+ 1 cc to Mr.S.D.Asokan, Advocate SR 302237
+ 1 cc to Spl.Govt.Pleader SR 29900
gj(II)
prk17/6 W.P.No.4696 of 2016

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

S.Thirugnana Sambanda Moorthy v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

S.Thirugnana Sambanda Moorthy v. The Commercial Tax Officer

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

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