Writ petition filed for quashing of G.D. Notice filed under Article 226. As goods were released post-filing, the petition dismissed as infructuous with liberty to approach Revisional Authority.
Discussion was given liberty to agitate the matter before the Revisional Authority challenging imposition of tax and fee.
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:03.04.2017
CORAM
THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU
W.P.No.7735 of 2017
and
WMP.No.8457 & 8458 of 2017
M/s.Larsen & Toubro Limited, Rep.by its Manager, Indirect Taxes, TIT, Pondicherry Works, Mylam Road, Sedrapet, Pondicherry - 625111 ... Petitioner vs. The Commercial Tax Officer, (ENF) Roving Squad, Cuddalore. ... Respondent
Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the impugned G.D.Notice No.785/2016-2017 dated 23/03/2017 by the respondent herein from the files of the respondent herein and quash the same.
For Petitioner : Mrs.Aparna Nandakumar
For Respondent : Mr.K.Venkatesh, Government Advocate. O R D E R
Learned counsel for the petitioner submits that subsequent to the filing of the writ petition, goods have been released and therefore, the petitioner has to be given liberty to agitate the matter before the Revisional Authority challenging imposition of tax as well as compounding fee. Granting such liberty, this writ
petition is dismissed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed.
Sd/-
Assistant Registrar(CO)
//True Copy//
Sub Assistant Registrar
vsi
To
The Commercial Tax Officer,
(ENF) Roving Squad,
Cuddalore.
+1cc to M/s.Aparna Nanda Kumar, Advocate SR.No.20298
+1cc to Special Government Pleader SR.No.19751
W.P.No.7735 of 2017
SKV(CO)
GN(10/04/2017)
1 provisions across 1 enactments
Larsen & Toubro Limited
The Commercial Tax Officer
K.Ravichandra Babu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
