Allowed

M/s.Maruthi Traders, v. The Deputy Commercial Tax

Madras HC5 Jan 2018WP/34345/2017

Case brief

AI extract

What is this about?

The High Court directed the Deputy Commercial Tax Officer to unlock the online facility for the petitioner to generate 'C' and 'F' declaration forms within two weeks. This was done to prevent delay caused by the pendency of a related stay order before the Tribunal, as a similar issue was previously remanded in a sister concern.

What did the court decide?

Directed the first respondent to permit the petitioner to generate on-line Form 'C' and 'F' declarations within two weeks of receiving the order.

M/s.Maruthi Traders, Vs The Deputy Commercial Tax — Service and Employment | Madras HC (2018)

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In the High Court of Judicature at Madras

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Dated : 05.1.2018

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Coram :

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The Honourable Mr.Justice T.S.Sivagnanam

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Writ Petition No.34345 of 2017

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M/s.Sri Maruthi Traders, rep.by its Sole Proprietor Mr.Prakash Patel ...Petitioner Vs.

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The Deputy Commercial Tax Officer,
IAC, Room No.39, III Floor,
Commercial Tax Complex,
Near Indira Gandhi Statue,
Puducherry-605005.

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The Appellate Assistant Commissioner
(CT), Commercial Tax Department,
Puducherry. ...Respondents

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PETITION under Article 226 of The Constitution of India praying for issuance of a Writ of Mandamus directing the first respondent to issue 'C' and 'F' declaration forms by unlocking the on line facility to the petitioner in TIN No.34240008673.

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For Petitioner : Ms.L.Poompavai For Respondents: Mr.J.Kumaran, GA

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ORDER

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Mr.J.Kumaran, the learned Government Advocate accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up for final disposal.

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The petitioner has filed this writ petition seeking a direction to the first respondent to issue 'C' and 'F' declaration forms by unlocking the on line facility to the petitioner.

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The petitioner filed an appeal before the Appellate Authority against the assessment order and also sought for stay and the same are still pending. The reason for approaching this Court is that when a similar issue was raised by their sister concern, namely M/s.Sri Sharadha Timbers, the appeal was allowed on 08.7.2015 by the Appellate Authority by remanding the matter

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

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to the first respondent so as to pass a revised order afresh. Further, the Department has filed an Appeal before the Puducherry Value Added Tax Appellate Tribunal/Principal District Judge, Puducherry in T.A.No.9 of 2016 challenging the order passed by the Appellate Assistant Commissioner dated 08.7.2015 and an order of interim stay was granted by the Tribunal in I.A.No.1050 of 2016 dated 28.4.2016 and therefore, due to the pendency of the second appeal before the Tribunal in similar issue, the second respondent is prolonging the disposal of the first appeal filed by the petitioner. Though the petitioner made a request to the second respondent to dispose of the appeal by following the order dated 08.7.2015, both the stay petition and the appeal are kept pending.

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The grievance of the petitioner appears to be reasonable.

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Therefore, considering the submissions made, the writ petition is disposed of with a direction to the first respondent that the petitioner shall be permitted to generate on-line Form 'C' and 'F' declarations. The first respondent is at liberty to proceed with the matter before the second respondent - Appellate Authority, before whom, the appeal and the stay petition are pending. The above direction permitting the petitioner to generate on-line 'C' and 'F' declarations forms shall be complied with by the first respondent within a period of two weeks from the date of receipt of a copy of this order. No costs.

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s/dAssistant Registrar(CO) True Copy Sub-Assistant Registrar To 1.The Deputy Commercial Tax Officer-IAC, Room No.39, III Floor, Commercial Tax Complex, Near Indira Gandhi Statue, Puducherry-605005. 2.The Appellate Assistant Commissioner (CT), Commercial Tax Department, Puducherry.

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

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+1 CC to Spl. Govt. Pleader sr 1311. +1 CC to Govt. Pleader sr 1048. +1 Cc to M/s. Poompavai, Advocate sr 766.

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WP.No.34345 of 2017

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NM(CO)
SP(07/02/2018)

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

M/s.Maruthi Traders, v. The Deputy Commercial Tax

Case brief

What is this about?

What did the court decide?

M/s.Maruthi Traders, v. The Deputy Commercial Tax

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

Coram

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