The petitioner challenged a notice proposing interest levy under the Tamilnadu General Sales Tax Act. The Court held that objections should be raised against the final order, not the proposed notice. Petitioner granted liberty to object within 30 days.
Petitioner granted liberty to file objections to the impugned notice within 30 days.
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: 19.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH
W.P.No.30396 of 2008 and M.P.No.1 of 2008
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 1660264/2004-05 dated 28.10.2008 received by the petitioner on 12.11.2008 and quash the same.
For Petitioner : Mr.M.D.Ibrahim Ali
For Respondents : Mrs.Dhanamadhri Government Advocate ORDER
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.
1 issue framed by the court
Whether the High Court should consider objections to a proposed tax interest levy before the assessing officer passes the final order.
2 provisions across 2 enactments
Tvl.S.S.D. Oil Mills Co. Ltd.
The State of Tamilnadu
The Commercial Tax Officer
M.S. RAMESH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
