M/s.Velmurugan Traders v. The Assistant Commissioner
Case brief
What is this about?
A writ petition challenging an assessment order under the Central Sales Tax Act was disposed of by directing the respondent to grant an additional opportunity to the petitioner. The petitioner was directed to submit documents within 15 days to prove cessation of business activities on or after 01.4.2015.
What did the court decide?
The writ petition was disposed of by directing the petitioner to file documents within 15 days to prove cessation of business; the proceedings are treated as a show-cause notice for a redo of the asse
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.4.2018
CORAM :
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
WRIT PETITION NO.10135 OF 2018 & WMP.NOS.12084 & 12085 OF 2018
M/s.Velmurugan Traders (defunct), rep.by its Proprietor K.Kulandaivel
...Petitioner
Vs
The Assistant Commissioner (CT), Chithode Circle, Erode, Erode District. ...Respondent
PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records on the file of the respondent in his impugned proceedings made in CST NUMBER/1155567/ 2015-16 dated 14.7.2016 and quash the same as illegal and contrary to the scheme of the Act.
For Petitioner : Mrs.R.Hemalatha For Respondent : Mr.M.Hariharan, AGP
ORDER
Issues for consideration
3 issues framed by the court
Whether the petitioner is entitled to an opportunity to prove they stopped business activities after a specific date.
Whether the impugned assessment order should be treated as a show cause notice for further evidence.
How to handle the assessment proceedings when the respondent's statement of facts was based on alleged non-submission of returns.
Parties & counsel
- petitioner
M/s.Velmurugan Traders (defunct), rep.by its Proprietor K.Kulandaivel
- respondent
The Assistant Commissioner (CT), Chithode Circle, Erode, Erode District.
Coram
T.S. Sivagnanam
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court