Writ petitions under Article 226 challenging a show cause notice were dismissed as infructuous since a final order had already been passed. Liberty was granted to challenge the final order subsequently.
Liberty granted to the petitioner to challenge the final orders passed by the respondent in accordance with law.
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.
W.P.(MD)Nos.4237, 4240 & 4241 of 2020
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 19.11.2020 CORAM: THE HONOURABLE MR.JUSTICE ABDUL QUDDHOSE W.P.(MD)Nos.4237, 4240 & 4241 of 2020 and W.M.P.(MD) Nos.3572, 3575 & 3576 of 2020 (Through Video Conference)
M/s.Baby Trading Company, Represented by its Proprietor R.Alben, 27/32, Manjakonam, Kanyakumari District.
... Petitioner in all W.P.'s Vs
The State Tax Officer-1, (Adjudication), Intelligence Wing, Tirunelveli.
... Respondent in all W.P.'s
COMMON PRAYER: Petitions filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records on the file of the respondent in Case ID No.33ATVPA7201K1ZO/2017-18, 2018-19 &2019-2020 respectively, dated 02.01.2020 issued by the respondent and quash the same.
In all W.P.'s :
For Petitioner : Mr.S.Karunakar (in all WPs) For Respondents : Mrs.J.Padmavathi Devi, (in all WPs) Special Government Pleader
C O M M O N O R D E R
Since the issue involved in all these writ petitions are one and the same, they are taken up for hearing and are disposed of by this common order.
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W.P.(MD)Nos.4237, 4240 & 4241 of 2020
infructuous. There shall be no order as to costs. However, liberty is granted to the petitioner to challenge the final orders passed by the respondent in accordance with law. Consequently, connected miscellaneous petitions are closed.
Sd/-
Assistant Registrar (CS-I)
// True Copy //
/ /2020 Sub Assistant Registrar(CS)
sts
Note : In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the Advocate / litigant concerned.
To:
The State Tax Officer-1, (Adjudication), Intelligence Wing, Tirunelveli.
Common Order made in W.P.(MD)Nos.4237, 4240 & 4241 of 2020 Dated: 19.11.2020
SV2(CO) KM (08.12.2020) 2P 2C
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1 issue framed by the court
Whether the writ petitions challenging the show cause notice are maintainable considering that final orders have since been passed.
M/s.Baby Trading Company
The State Tax Officer-1
Abdul Quddose J.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
