Disposed

Tvl.S.S.D. Oil Mills Co. Ltd. v. State of Tamilnadu

Madras HC19 Jun 2019WP/30395/2008

Case brief

AI extract

What is this about?

This High Court disposed of a writ petition challenging a proposed notice for levy of interest. The Court held that the appropriate authority must consider the petitioner's objections first and granted liberty to file objections within 30 days for consideration within eight weeks.

What did the court decide?

Liberty to petitioner to raise objections to the impugned notice within 30 days; direction to respondent to consider objections within eight weeks. Petition disposed.

Tvl.S.S.D. Oil Mills Co. Ltd. Vs State of Tamilnadu — Writ and Judicial Review | Madras HC (2019)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 19.06.2019

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CORAM:

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THE HONOURABLE MR. JUSTICE M.S.RAMESH

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W.P.No.30395 of 2008 and M.P.No.1 of 2008

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Tvl.S.S.D.Oil Mills Co. Ltd., Rep. by its Director Mr.D.Ramamurthy, No.132, Village Road, Iyyappanthangal, Chennai - 600 056. ...Petitioner Vs 1. The State of Tamilnadu Rep. by its Secretary to Government, Department of Commercial Tax, Fort St.George, Chennai - 600 009. 2. The Commercial Tax Officer, Sriperumbudur Assessment Circle, Poonamalle, Chennai - 600 056. ...Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records relating to the notice issued by the 2nd respondent in his notice No.TNGST 1660264/2005-06 dated 28.10.2008 received by the petitioner on 12.11.2008 and quash the same.

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For Petitioner : Mr.M.D.Ibrahim Ali

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For Respondents : Mrs.Dhanamadhri Government Advocate ORDER

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The impugned notice under challenge is only the proposed action for levy of interest under Section 24(3) of the Tamilnadu General Sales Tax Act, calling for objections from the petitioner.

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

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If at all the petitioner is of the view that the percentage of levy of tax is exorbitant or they are not bound to pay the interest at all, it is always open to them to raise such objections by way of reply to the impugned show cause notice and therefore, this Court may not be justified in considering the objections, which is the duty of the second respondent.

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In the light of the above observation, the petitioner is granted liberty to give his objections to the impugned notice No.TNGST 1660264/2005-06 dated 28.10.2008, atleast within a period of 30 days from the date of receipt of a copy of this order. On receipt of such objections, the second respondent herein shall consider the same on its own merits and pass appropriate orders, in accordance with law, within a period of eight weeks from the date of receipt of the objections.

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Accordingly, the writ petition stands disposed of. Consequently, connected miscellaneous petition is closed. No costs. Sd/Deputy Registrar(CS) //True Copy// Sub Assistant Registrar vum/hvk To 1. The Secretary to Government, The State of Tamilnadu Department of Commercial Tax, Fort St.George, Chennai - 600 009. 2. The Commercial Tax Officer, Sriperumbudur Assessment Circle, Poonamalle, Chennai - 600 056. +1cc to the Government Pleader(Taxes), S.R.No. 50817 W.P.No.30395 of 2008 and M.P.No.1 of 2008 PA(CO) RRS(22/07/2019)

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

Tvl.S.S.D. Oil Mills Co. Ltd. v. State of Tamilnadu

Case brief

What is this about?

What did the court decide?

Tvl.S.S.D. Oil Mills Co. Ltd. v. State of Tamilnadu

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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Statutes considered

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Coram

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