Dismissed

M/s. Ensicomm Solutions (P) Ltd. v. The Assistant Commissioner (St)

Madras HC1 Oct 2020WP/13322/2020

Case brief

AI extract

What is this about?

The Court dismissed a writ petition challenging an assessment order under the Central Sales Tax Act, 1956. The petitioner could not produce all required Form F declarations, leading to taxation on the unverified portion. Finding no infirmity in the impugned order, the application for certiorari and mandamus was rejected.

What did the court decide?

Writ of Certiorari and Mandamus are not granted; the impugned order dated 24.02.2020 is upheld.

M/s. Ensicomm Solutions (P) Ltd. Vs The Assistant… — Writ and Judicial Review | Madras HC (2020)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 01.10.2020

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CORAM

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THE HONOURABLE DR. JUSTICE ANITA SUMANTH

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M/s. Ensicomm Solutions (P) Ltd, No. 85 Velachery Main Road, Little Mount, Saidapet, Chennai 600 015. .. Petitioner Vs.

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The Assistant Commissioner (ST), Kotturpuram Assessment, Circle 46, Greenways Road, R.A. Puram, Chennai 600 028. .. Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorarified Mandamus to call for the records of the Respondent in the impugned order in CST / 984746 / 2015-16 dated 24.02.2020 and quash the same and further direct the respondent to pass a fresh order accepting the declarations in Form F in the possession of the petitioner.

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For Petitioner : Mr.R.Sridhar

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For Respondent : Ms.G.Dhanamadhri, Government Advocate.

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The impugned order dated 24.02.2020 passed for the period 2015-16 in terms of the provisions of the Central Sales Tax Act, 1956 assesses the turnover of the petitioner to tax on the ground that relevant Forms have not been filed. The exemption claimed by the petitioner has admittedly been granted to the extent to which declaration Forms have been produced by the petitioner before the Assessing Authority. Even now learned counsel for the petitioner confirms that the petitioner is unable to produce all the declaration forms in relation to that portion of the turnover where exemption was denied despite an opportunity having been granted to it.

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

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In such circumstances, this Court finds no infirmity in the impugned order of assessment, liable to be interfered with under Article 226 of the Constitution of India. This writ petition is dismissed. Consequently, connected miscellaneous petition is closed. No costs.

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s/d-
Assistant Registrar
True Copy
Sub-Assistant Registrar
ska
To
The Assistant Commissioner (ST),
Kotturpuram Assessment, Circle 46,
Greenways Road, R.A. Puram,
Chennai 600 028.
+1 CC to Mr.R.Sridhar, Advocate sr 32582.
+1 CC to The Special Government Pleader(T) sr 32509.
W.P. No. 13322 of 2020 and
WMP. No.16460 of 2020
GMR(CO)
SP(04/11/2020)

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

M/s. Ensicomm Solutions (P) Ltd. v. The Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

M/s. Ensicomm Solutions (P) Ltd. v. The Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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Statutes considered

Parties & counsel

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