Allowed

M/s.Qutbi Industrial Supplier v. The Assistant Commissioner (St)

Madras HC9 Oct 2020WP/9919/2020

Case brief

AI extract

What is this about?

The petitioner challenged an assessment order dated 30.01.2020 violating limitation. The respondent admitted the notice for reassessment was issued on 07.11.2019. The court allowed the writ petition and closed the connected miscellaneous petition.

What did the court decide?

The writ petition was allowed; the connected Miscellaneous Petition was closed. No costs awarded.

M/s.Qutbi Industrial Supplier Vs The… — Constitutional and Fundamental Rights | Madras HC (2020)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 09.10.2020

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CORAM

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THE HONOURABLE DR. JUSTICE ANITA SUMANTH

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W.P. No.9919 of 2020 and WMP. No.12061 of 2020

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M/s.Qutbi Industrial Supplier, Rep by its Partner MR. Murtuza, S/o. Bakir Eranpurwala,

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No 47/54 Venkata Maistry Street,

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Chennai-600 001. .. Petitioner

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The Assistant Commissioner (ST), Muthialpet Assessment Circle,

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Elephant Gate Bridge Road, Veperry, Chennai-600 003. … Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari to call for the records to the passing of the Impugned Assessment order Bearing No CST/79233/2008-09 dated 30.01.2020 on the file of the Respondent herein and quash the same as being illegal void arbitrary and unconstitutional.

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For Petitioner : Mr.K.Thyagarajan

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For Respondent : Ms.G.Dhanamadhri, Government Advocate

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The petitioner has challenged an order passed in terms of the Central Sales Tax Act, 1956 (in short ‘Act’) for the period 2008-09 dated 30.01.2020. One of the main grounds agitated relates to the bar of limitation insofar as the period, being 2008-09, would be deemed to have been assessed by order dated 30.06.2012. Any revision of assessment would thereafter have to be initiated within a period of six years from 30.06.2018 in line with the time limit set out in Section 27 of the Tamil Nadu Value Added Tax Act, 2006. In the present case, however notice for reassessment has been issued on 07.11.2019.

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

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Page numbers

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The counter filed by the respondent does not dispute the above factual position insofar as they admit the date of notice for re assessment as 07.11.2019 at para 5 of the counter affidavit.

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In the light of this undisputed position, this writ petition is liable to be allowed and I do so. Connected Miscellaneous Petition is closed. No costs.

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Sd/-

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Assistant Registrar(CS-III)

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//True Copy//

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Sub Assistant Registrar

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rkp

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The Assistant Commissioner (ST), Muthialpet Assessment Circle,

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Elephant Gate Bridge Road, Veperry, Chennai-3

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+1cc to the Spl Government Pleader SR.33614

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W.P. No.9919 of 2020 and WMP. No.12061 of 2020

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GJ(CO)

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CB(10/11/2020)

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

M/s.Qutbi Industrial Supplier v. The Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

M/s.Qutbi Industrial Supplier v. The Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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