M/s.Daksh Agencies v. The Commercial Tax Officer
Case brief
What is this about?
Petitioner challenged a Revised Assessment order under the TNVAT Act. The High Court set aside the order solely because it violated the JKM Graphics principle regarding mismatch adjudication. Factual disputes on notice service were left open.
What did the court decide?
The impugned order dated 23.11.2018 was set aside; the Second Respondent was directed to redo the assessment applying the JKM Graphics principle.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :03.07.2019
CORAM
THE HON'BLE MR.JUSTICE M.SUNDAR
W.P.No.7945 of 2019 and W.M.P.No.8549 of 2019
M/s.Daksh Agencies Represented by A.Rajendra Kumar, Proprietor,
Earlier at Plot No.4-1, Phoenix Mall, Chennai – 42, Now at 169, Mint Street, Sowcarpet, Chennai – 79.
...Petitioner
vs
1.The Commercial Tax Officer, Anna Salai assessment Circle, Chennai – 6.
2.The Assistant Commissioner(ST), Anna Salai assessment Circle, Chennai – 6. ..Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records, on the files of the 2nd respondent in TIN:33970721820/2012-13 dated 23.11.18 and quash the same as being invalid and illegal and without jurisdiction and pass such other order or orders as the Honourable Court may deem fit and proper in the circumstances of the case and render justice.
Issues for consideration
2 issues framed by the court
Whether a Revised Assessment order issued under Section 27 of the TNVAT Act adhering to the JKM Graphics principle for handling mismatches.
Whether the writ petition can be disposed of without deciding the factual dispute regarding service of the Revisional notice.
Parties & counsel
- petitioner
M/s. Daksh Agencies
- respondent
The Commercial Tax Officer, Anna Salai assessment Circle, Chennai – 6
- respondent
The Assistant Commissioner (ST), Anna Salai assessment Circle, Chennai – 6
Coram
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court