Disposed

Coastal Packers Private Ltd. v. The Assistant Commissioner

Madras HC17 Jun 2021WP/18558/2014

Case brief

AI extract

What is this about?

This order dismisses a writ petition seeking to quash a tax recovery notice because the basis for the notice (specific Government Order) is already challenged in a pending, unrelated writ petition. The court reserves adjudication, stating the petitioner will pursue the issue in the pending petition.

What did the court decide?

The Writ Petition stands disposed of with liberty to the petitioner to pursue the issues challenging the underlying Government Order in the pending writ petition.

Coastal Packers Private Ltd. Vs The Assistant… — Service and Employment | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 17.06.2021

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CORAM

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THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM

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W.P.No.18558 of 2014

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and M.P.No.1 of 2015

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Coastal Packers Private Ltd., Rep. by its Managing Director, S.B.Gunasekar, A.6/B, SIPCOT Complex, Cuddalore 607 005.

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..Petitioner

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Vs.

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The Assistant Commissioner (Commercial Taxes) Office of the Assistant Commissioner (Commercial Taxes) Cuddalore Taluk Assessment Circle, Cuddalore. ..Respondent

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records in RcA3/345/98 dated 10.05.2013 passed by the respondent and quash the same.

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For Petitioner : Mr.Adithya Reddy for M/s.Suhrithparthasarathy

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For Respondent : Mr.V.Veluchamy Government Advocate

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ORDER

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The recovery notice dated 10.05.2013 is sought to be quashed in the present writ petition.

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2.The petitioner admittedly is an assessee and availed the tax benefits under Interest Free Sales Tax Deferral Scheme to the tune of Rs.31.26 Lakhs for the period from 1993-94 to 200203 with a repayment schedule of 2002-03 to 2011-12. In this regard, the petitioner raised several grounds questioning the recovery notice issued by the respondent. However, the notice was issued based on the G.O.Ms.No.320 (Industries – MIG-II) Department dated 10.08.1993.

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

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3.The learned counsel for the petitioner fairly made a submission that the said G.O. is challenged in a separate Writ Petition which is pending and there is no interim order as such.

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4.Under these circumstances, the present Writ Petition reserves no further adjudication and in the event of any favourable order in the Writ Petition which is pending, the petitioner is directed to pursue the issues thereafter and with this liberty, the Writ Petition stands disposed of. No costs. Consequently, connected Miscellaneous Petition is closed.

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-s/d-
Assistant Registrar(CS-IX)
True Copy
Sub-Assistant Registrar
gsa
To
The Assistant Commissioner (Commercial Taxes)
Office of the Assistant Commissioner (Commercial Taxes)
Cuddalore Taluk Assessment Circle,
Cuddalore.
+1cc to M/s Arun Karthik Mohan Advocate SR. No. 28260
1cc to Special Government Pleader (Taxes) SR. No. 28482
W.P.No.18558 of 2014
ln (co)
pr / 13/07/2021

¶21

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

Coastal Packers Private Ltd. v. The Assistant Commissioner

Case brief

What is this about?

What did the court decide?

Coastal Packers Private 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

Statutes considered

Parties & counsel

Coram

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