Dismissed

M/S.India Industrial Garment Machines Pvt. Ltd. v. the assistant commissioner

Madras HC7 Oct 2020WP/35418/2019

Case brief

AI extract

What is this about?

The High Court dismissed a writ petition seeking to quash assessment proceedings and direct a self-assessment order. The court held that since the earlier challenge to the assessment order was closed without modification, the current order was not illegal.

What did the court decide?

No costs. Connected miscellaneous petition closed. Writ petition dismissed.

M/S.India Industrial Garment Machines… — Constitutional and Fundamental Rights | Madras HC (2020)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED: 07.10.2020

¶3

CORAM

¶4

THE HONOURABLE DR.JUSTICE ANITA SUMANTH

W.P.No.35418 of 2019

and

WMP.No.36247 of 2019

M/s. India Industrial Garment Machines Private Ltd., (now known as I.I.G.M. Pvt. Ltd)

¶9

Represented by its Managing Director, No.43/18, 4^th Street,

¶10

Avinashi Road,

¶11

Tirupur – 641 603. .. Petitioner

¶12

Vs.

¶13

The Assistant Commissioner (ST) (FAC), Tirupur North II Circle, Tirupur.

¶14

.. Respondent

¶15

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 TNGST No : 2303526/2004-05, quash the proceedings dated 12.12.2019 issued therein and further direct the respondent to pass a self assessment order for TNGST 2004-05 under Section 12-C of the TNGST Act.

¶16

For Petitioner : Mr.B.Raveendran

¶17

For Respondent : G.Dhanamadhri, Government Advocate

¶18

The petitioner challenges an order dated 12.12.2019 passed in terms of the provisions of the Tamil Nadu General Sales Tax Act, 1956. The aforesaid order has been passed in response to a representation dated 02.12.2019 filed by this petitioner seeking interference by the Assessing Authority in an earlier order of assessment dated 30.03.2007 relating to the period 2004-05. The petitioner had in fact, challenged the order of assessment dated

¶19

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

¶20

30.03.2007 in W.P.No.20302 of 2007 and that writ petition was closed on 20.09.2017 in the following terms:

¶21

‘Heard Mr.B.Raveendran, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent.

¶22

In this writ petition, the petitioner seeks for issuance of Writ of Certiorari to call for the records of the respondent in his proceedings in TNGST No.2303526/2004-05 and quash the order dated 30.03.2007.

¶23

At the time when the writ petition was entertained, though interim order was granted, by efflux of time, nothing would survive for consideration.

¶24

Accordingly, the writ petition is closed. No costs. Consequently, the connected miscellaneous petition is closed.’

¶25

The impugned order of assessment dated 30.03.2007 thus was not varied or interfered with in any way. In such circumstances, there is no illegality in the order impugned before me now. This writ petition is hence dismissed. Perhaps the petitioner would have been better off had he sought appropriate remedy as against order dated 20.09.2017 passed in W.P.No.20302 of 2007 either by way of review or writ appeal, in accordance with law. No costs. Consequently, connected miscellaneous petition is closed.

¶26

Sd/Assistant Registrar //True Copy//

¶27

Sub Assistant Registrar

¶28

ska/vs

¶29

¶30

The Assistant Commissioner (ST) (FAC), Tirupur North II Circle, Tirupur.

¶31

+1cc to the Special Government Pleader, S.R.No.33243

¶32

W.P.No.35418 of 2019 and WMP.No.36247 of 2019 MG(CO) CS/29/10/2020

¶33

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

M/S.India Industrial Garment Machines Pvt. Ltd. v. the assistant commissioner

Case brief

What is this about?

What did the court decide?

M/S.India Industrial Garment Machines Pvt. Ltd. v. the assistant commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

M/S.Royal Lions Club Vs The commissioner

Shrimathi Devkunvar Nanalal Vs The state of TamilNadu

M/S.Sun Dye Chem Vs The Assistant Commissioner (St)

M/s.New Malraja Store Vs Assistant Commissioner, (St)

M/s. Clean Switch India Pvt. Ltd. Vs The State Tax Officer

Msc Agency (India) Pvt. Ltd. Vs The Commissioner of Customs (Imports)