Petitioner in writ petitions filed seeking quashing of tax assessment proceedings. Court noted that the pending Section 84 application was allowed by lower authority, resulting in closure of writ petitions without further substantive order on merits.
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: 01.12.2020
CORAM
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.Nos.15207 & 15208 of 2020
and WMP.Nos.19040 & 19041 of 2020
Sri Venkatachalam Enginering Works (P) Ltd.,
Rep. by its Director S.Venkatachalam,
14/96 Kalarampatti Main Road,
Salem-636 015. ... Petitioner in both WPs
Vs
The Assistant Commissioner (ST) (FAC),
Salem Town West Assessment Circle,
Salem. ... Respondent in both WPs
Writ Petitions filed under Article 226 of the Constitution of India praying to Writ of Certiorari, Calling for the records on the files of the respondent in ROC. 399/2019/ A3 dated 27.08.2020 and connected proceedings in TIN No.33472821369/ 2006-07 and 2007-08 dated 21.05.2018 respectively and quash the same as being without Jurisdiction and authority of law and contrary to the Principles of Natural Justice in so far as the assessment Year 2006-07 and 2007-08 is concerned only.
(In both WPs)
For Petitioner : Mr.R.Senniappan
For Respondent : Mr.Swarnavel, Government Advocate
Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.Swarnavel, learned Government Advocate for the Revenue.
of the provisions of the Tamil Nadu Value Added Tax Act, 2006 be disposed after hearing the petitioner.
-Sd/-
Assistant Registrar (CS)
// True Copy //
Sub Assistant Registrar
Ska/sl
To
The Assistant Commissioner (ST) (FAC),
Salem Town West Assessment Circle,
Salem.
+1 C.C. to The Special Government Pleader (Taxes) SR.NO.38816
W.P.Nos.15207 & 15208 of 2020
and WMP.Nos.19040 & 19041 of 2020
SSV (CO)
UM (16.12.2020)
2 provisions across 2 enactments
Sri Venkatachalam Enginering Works (P) Ltd.
The Assistant Commissioner (ST) (FAC), Salem Town West Assessment Circle, Salem
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
