Dismissed

M/S. Meenu Hi-Tech (P) Ltd., v. the Commercial Tax Officer

Madras HC8 Aug 2019WP/9840/2006

Case brief

AI extract

What is this about?

The Madras High Court dismissed a writ petition challenging a letter from the Commercial Tax Officer to the Industrial Investment Corporation demanding tax arrears. The court held the challenge was premature as the communication had not been served on the petitioner and had not culminated into a final order against them. A related miscellaneous petition was also closed.

What the court decided

AI extract

M/S. Meenu Hi-Tech (P) Ltd., Vs the Commercial Tax… — Writ and Judicial Review | Madras HC (2019)

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IN THE HIGH COURT OF JUDICATURE OF MADRAS

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DATED: 08.08.2019

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CORAM:

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THE HONOURABLE MR. JUSTICE M.S. RAMESH

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W.P.No.9840 of 2006 and WMP.No.10985 of 2006

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M/s.Meenu Hi-Tech (P) Ltd., (Defunct)
rep.by its director
B.Ravi Kumar ...Petitioner
Vs
1.The Commercial Tax Officer
Dr.Nanjappa Road Circle
Coimbatore.
2.The Manager
Tamil Nadu Industrial Ltd.
Investment Corporation Ltd
United Shopping Complex
I Floor, Dr.Nanjappa Road
Coimbatore ...Respondents

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to call for the records of the first respondent herein in his letter No.A3/308842/97/dt.14.03.2006 written by the 1^st respondent herein to the 2^nd respondent demanding the alleged arrears of sales tax and penalty due and payable by the petitioner and quash the same.

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Letter No.A3/308842/97, dated 14.03.2006 of the Commercial Tax Officer (CTO)/1^st respondent to the Tamil Nadu Industrial Investment Corporation (TNIIC)/2^nd respondent, directing them to

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

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settle the arrears of the petitioners, is put under challenge in the present writ petition.

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It is seen that the letter between the CTO and TNIIC has not been marked to the petitioner and as such, the challenge to Inter-Department communication by the petitioner can only be deemed to be a pre-mature challenge. Until this impugned communication culminates into an order addressed to the petitioner, the present prayer sought for cannot be maintained. If at all anybody could be aggrieved against this letter, it can only be the TNIIC and that the cause of action, in so far as the petitioner is concerned, is yet to arise.

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If at all the petitioner is aggrieved, the only option available would be to challenge the recovery which is sought to be made against the petitioner herein and as such the present letter between the CTO and TNIIC cannot be put under challenge by the petitioner herein.

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Hence, this Writ Petition stands dismissed. Consequently, connected miscellaneous petition is closed. No Costs. -s/dAssistant Registrar True Copy Sub-Assistant Registrar ska To 1.The Commercial Tax Officer Dr.Nanjappa Road Circle Coimbatore. 2.The Manager Tamil Nadu Industrial Ltd. Investment Corporation Ltd United Shopping Complex I Floor, Dr.Nanjappa Road Coimbatore +1 cc to the Special Government Pleader(Taxes)sr68709 +1 cc to Mrs.R.Hemalatha advocate sr68237 W.P.No.9840 of 2006 and WMP.No.10985 of 2006

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aa22/10/2019

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

M/S. Meenu Hi-Tech (P) Ltd., v. the Commercial Tax Officer

Case brief

What is this about?

What the court decided

M/S. Meenu Hi-Tech (P) Ltd., v. the Commercial Tax Officer

Case brief

What is this about?

What the court decided

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