Disposed

Sirmax Engineering India P Ltd. v. The Commercial Tax Officer

Madras HC5 Apr 2017WP/6277/2017

Case brief

AI extract

What is this about?

Petitioner filed a writ petition challenging an assessment order and filed an application for relief under section 84 of the TN VAT Act, 2006. The Court disposed of the matter by directing the respondent to consider the application, pass orders on merits, and refrain from coercive steps.

What did the court decide?

Writ petition disposed of; respondent directed to consider section 84 application and pass orders on merits within four weeks; directed not to take coercive steps.

Sirmax Engineering India P Ltd. Vs The Commercial Tax… — Banking and Recovery | Madras HC (2017)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 05.04.2017

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CORAM:

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THE HONOURABLE MR. JUSTICE K.RAVICHANDRABAABU

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W.P.No.6277 OF 2017

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AND

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W.M.P No.6767 OF 2017

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Sirmax Engineering India (P) Ltd., Rep. By its Director, K.Sakthivel,

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42, Manal Thottam, Coimbatore. Now at S.F.No.7/2, Sathy Road, Kovilpalayam, Sarkarsamakulam, Coimbatore 641 107. ..Petitioner

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The Commercial Tax Officer, Ganapathy Assessment Circle, Coimbatore.

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..Respondent

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Prayer:-Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of certiorari to call for the records on the files of the respondent herein in CST.855365/2010-11 dated 07.02.2017, quashing the same.

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For Petitioner : Mr..N.Inbarajan

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For Respondent : Mr. K.Venkatesh Government Advocate

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ORDER

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Heard Mr.N.Inbarajan, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent.

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2.Though this writ petition is filed challenging the order of assessment dated 07.02.2017, the learned counsel appearing for the petitioners submitted that they have filed an application under section 84 of the TN VAT Act, 2006 sent by the registered post on 16.03.2017 and therefore, the https://hcservices.ecourts.gov.in/hcservices/

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respondent may be directed to consider the said application and pass orders on the same.

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3.Learned Government Advocate appearing for the respondent submits that if any such application is filed, the same will be considered and appropriate orders will be passed on merits and in accordance with law.

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4.Considering the above stated facts and circumstances and the submissions made by the learned counsels appearing on either side, this writ petition is disposed of only by directing the respondent to consider the application filed by the petitioner under section 84 of the above said Act and pass orders on the same on merits and in accordance with law, after giving due opportunity of hearing to the petitioner. Such exercise shall be done by the respondent within a period of four weeks from the date of receipt of a copy of this order. Till an order is passed under section 84 of the said Act, the respondent is directed not to take any coercive steps against

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the petitioner. No costs. The connected miscellaneous petition is closed.

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-sdAssistant Registrar //True copy// Sub Assistant Registrar

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vri To

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The Commercial Tax Officer, Ganapathy Assessment Circle, Coimbatore.

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RJ (CO) VS 13.04.2017

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

Sirmax Engineering India P Ltd. v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Sirmax Engineering India P Ltd. v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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Statutes considered

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