M/S. Muthukumarasamy Textiles v. the Assistant Commissioner
Case brief
What is this about?
Petitioner challenged assessment orders under Section 22 of the Tamil Nadu Value Added Tax Act, 2006. The petitioning company was subsequently wound up. The Court closed the writ petitions, relying on a separate order safeguarding departmental interests.
What did the court decide?
Writ petitions closed; petitioner allowed to renew challenge if necessary.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 11.07.2018
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
WP.Nos.16933 and 16934 of 2011 and M.P.No.2,2 of 2011
M/s.Muthukumarasamy Textiles Limited, rep.by its General Manager, Panchapakesan. ... Petitioner in both the W.Ps. vs.
The Assistant Commissioner(Commercial Taxes), Singanallur Circle, Office of the Assistant Commissioner(CT), Commercial Taxes Department Building, Second Floor, Dr.Balasundaram Salai, Coimbatore. ... Respondent in both the W.Ps.
Writ petitions filed under Article 226 of the Constitution of India praying for a writ of certiorarified mandamus, calling for the records on the file of the respondent relating to the orders dated 6.12.2010 and 14.02.2011, bearing ref:TIN No.33111824407/2007-08 and TIN No.33111824407/2008-09, respectively, and quash the same and consequently direct the respondent to raise the attachment of the petitioner's properties and return all the articles taken by the respondent pursuant to the distraint order.
COMMON ORDER
Heard Mr.T.Saikrishnan, the learned counsel for the petitioner and Mr.J.Pothiraj, learned Special Government Pleader for the respondent.
Issues for consideration
2 issues framed by the court
Whether the writ petitions challenging the orders of assessment under Section 22 of the Tamil Nadu Value Added Tax Act, 2006 should be dismissed as the petitioner has been wound up.
How to safeguard the interest of the Commercial Taxes Department regarding distrainted properties when the petitioner is an assessee in liquidation.
Parties & counsel
- petitioner
Muthukumarasamy Textiles Limited, rep.by its General Manager
- respondent
Assistant Commissioner(Commercial Taxes), Singanallur Circle
Coram
T.S. Sivagnanam
Case details
As recorded by the court registry
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