The High Court held that absent a Final Assessment order, the respondent cannot initiate further action. The Court directed the respondent to pass the Final Assessment order within eight weeks and dispose of the writ petitions.
Respondent directed to pass Final Assessment order within eight weeks. Writ petitions disposed of.
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.
1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.01.2019
CORAM
THE HONOURABLE Mr. JUSTICE S.M.SUBRAMANIAM
W.P.Nos.31366 & 31367 of 2006 and
W.P.M.P.Nos.1 & 2 of 2006
M/s.A.G.Agro Private Limited, Plot No.6, Sir Ram Nagar, Vadakuthu 607 303, Panruti Taluk. ..Petitioner in W.P.No.31366 of 2006 M/s.Metro Machinery Traders, No.156, Indira Nagar, Neyveli – 607 801 ..Petitioner in W.P.No.31367 of 2006 Vs The Deputy Commercial Tax Officer, Panruti (Rural) (FAC) ..Respondent in both W.Ps
COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India, to issue Writs of Certiorari, to call for the records of the respondent in his proceedings in TNGST No.4500685/05-06-CST No.621300/05-06 & TNGST No.4500678/05-06-CST No.621295/05-06 dated 17.06.2005, quash the notice dated 17.06.2005. For Petitioners : Mr.B.Raveendran for Mr.K.J.Chandran(in both W.Ps) For Respondent : Mr.Master Ramesh, Government Advocate(Taxes)
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COMMON ORDER
The relief sought for in the present writ petitions is to call for the records in respect of the proceedings in TNGST No.4500685/05-06-CST No.621300/05-06 & TNGST No.4500678/05-06-CST No.621295/05-06 dated 17.06.2005, quash the notice dated 17.06.2005 issued therein.
materials available on record and pass the Final Assessment order within a period
of eight weeks from the date of receipt of a copy of this order and communicate the Final Assessment order to the writ petitioners without any further delay.
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shall be no order as to costs. Consequently, connected miscellaneous petitions are also closed.
24.01.2019
kak/kmm
Index : Yes/No
Internet : Yes/No
Speaking Order/Non-Speaking Order.
To
The Deputy Commercial Tax Officer,
Panruti (Rural), (FAC).
4
S.M.SUBRAMANIAM, J.
kak
W.P.Nos.31366 & 31367 of 2006
24.01.2019
3 issues framed by the court
Whether the respondent authorities are bound to pass a Final Assessment order in the absence of a final demand under the TNGST Act, 1959.
Whether the writ petitions seeking quashing of the notice dated 17.06.2005 should be allowed in light of the lack of final assessment.
Whether the authorities are to be directed to dispose of the proceedings within a specific time frame.
2 provisions across 2 enactments
M/s.A.G.Agro Private Limited
M/s.Metro Machinery Traders
The Deputy Commercial Tax Officer, Panruti (Rural) (FAC)
S.M.SUBRAMANIAM
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
