Petitioner challenged a recovery notice under the TNVAT Act without impugning the underlying assessment order. The Court held the writ petition was not maintainable and dismissed it on account of lack of merit.
Writ petition dismissed; costs to respondent; connected miscellaneous petition closed.
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: 11.02.2020
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.9096 of 2014 and M.P.No.1 of 2014
M.Arjunan ... Petitioner
Vs
1.The Commissioner,
Commercial Taxes,
Chennai.
2.The Assistant Commissioner,
Commercial Taxes,
Ranipet, Vellore District. ... Respondents
Prayer:Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records relevant to the order in TIN 33784280224/201213 dated 27.12.2013 passed by the Second Respondent and quash the same illegal, improper, unreasonable, against the natural justice and probabilities of the case.
For Petitioner : Mr. A. Rajesh Kannaa For Respondents : Mr. R. Swarnavel
Government Advocate
O R D E R
Heard the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.
Sd/-
Assistant Registrar(CS-VIII)
//True copy//
Sub Assistant Registrar
arb / jen
To
1.The Commissioner,
Commercial Taxes,
Chennai.
2.The Assistant Commissioner,
Commercial Taxes,
Ranipet, Vellore District.
+1cc to Mr.B.Sundarapandiyan, Advocate SR.No.10744
+1cc to Special Government Pleader (Taxes), High Court, Madras SR.No.11915
W.P.No.9096 of 2014 and M.P.No.1 of 2014
MR (CO) GMY(16/03/2020)
1 issue framed by the court
Whether a writ petition challenging only a recovery notice issued under an assessment order is maintainable when the underlying assessment order is not challenged.
3 provisions across 2 enactments
M. Arjunan
The Commissioner, Commercial Taxes, Chennai
The Assistant Commissioner, Commercial Taxes, Ranipet
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
