Petitioner challenged penalty orders of 2016 via writ petitions. Court held it a fit case for appeal due to factual issues. Granted liberty to file appeals within 15 days and restrained coercive actions.
Liberty granted to file appeals within 15 days; coercive action stayed.
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: 18.04.2018
CORAM
THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM
W.P.Nos.7048 & 7049 of 2018 & W.M.P. Nos.8720 to 8723 of 2018
M/s.Allvin Traders (Defunct) Rep by its Erstwhile Partner M.Vadivel, No.60, Tiruvalluvar Nagar Reddivalasu, Vellakovil 638 111 Tirupur District ...Petitioner in both WPs v.
The Assistant Commissioner (CT) Kangeyam Erode District ... Respondent in both WPs
W.P.No.7048/2018 : Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records on the file of the respondent in its impugned proceedings made in TIN 33743085497 / 2013-14 (CST 1155886) dated 28.11.2016, quash the same as illegal and contrary to the scheme of the Act.
W.P.No.7049/2018 : Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records on the file of the respondent in its impugned proceedings made in TIN 33743085497 / 2014-15 (CST 1155886) dated 28.11.2016, quash the same as illegal and contrary to the scheme of the Act
For Petitioner : Ms.R.Hemalatha For Respondents : Mr.M.Hariharan Addl. Govt. Pleader (T)
COMMON ORDER
Heard Ms.R.Hemalatha, learned counsel for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader (T) for the respondent.
Sd/Assistant Registrar(CS VII)
//True Copy//
Sub Assistant Registrar
Rj
To
The Assistant Commissioner (CT) Kangeyam Erode District
+2ccS to Ms.R.Hemalatha, Advocate, S.R.No.28803 +1cc to the Government Pleader, S.R.No.29236
W.P.Nos.7048 & 7049 of 2018 & W.M.P. Nos.8720 to 8723 of 2018
GJII(CO) CS/17/05/18
1 issue framed by the court
Whether the petitioner should be directed to file an appeal against the penalty orders instead of seeking a writ of certiorari.
M/s.Allvin Traders (Defunct) Rep by its Erstwhile Partner M.Vadivel
The Assistant Commissioner (CT) Kangeyam Erode District
T.S. Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
