Disposed

M/S. Motorola India (P) Ltd., v. the Special Assist. Commercial

Madras HC23 Jun 2021WP/2110/2006

Case brief

AI extract

What is this about?

The Court disposed of a writ petition filed for quashing an order and directing refund of compounding fee. After conducting inquiries and issuing directions to the Commercial Tax Officer to consider a representation on merits, the Court disposed of the petition without costs.

What did the court decide?

Writ petition disposed of; petitioner directed to enclose documents and copy of order; Commercial Tax Officer directed to consider representation on merits within 12 weeks.

M/S. Motorola India (P) Ltd., Vs the Special Assist… — Writ and Judicial Review | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 23.06.2021

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CORAM

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THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM

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W.P.No.2110 of 2006

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M/s.Motorola India (P) Ltd., “Parasanas”, Old No.113D, New No.38, Rama Street, Nungambakkam,

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Chennai – 600 034. ...Petitioner vs

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1.The Special Assistant Commercial Tax officer, and Check Post officer, Meenashipuram.

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2.The Deputy Commissioner (CT) (FAC) Coimbatore Division, Coimbatore.

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3.The Joint Commissioner (CT) (RP) Office of Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005. ...Respondents

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Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the third respondent in R.P.No.55/2003 dated 31.07.2003 and further, direct the respondents to refund the amount of the compounding fee Rs.12,877/-.

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For Petitioner : Mr.V.Sundareswaran

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For Respondents : Mr.V.Nanmaran Government Advocate

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O R D E R

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The order passed by the third respondent dated 31.07.2003 is sought to be quashed and a direction is sought for to the respondents to refund the amount of the compounding fee Rs.12,877/-.

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

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The learned counsel for the petitioner made submission that during the pendency of the writ petition, the respondent / Commercial Tax Officer, Valluvarkottam Assessment Circle, passed an order in proceedings in CST/13257/2002-03 dated 28.11.2007, stating that the claim for exemption is allowed under Section 6 (A) of the CST Act and disallowed in respect of some other amounts, the assessment was revised under Section 55(1) of the TNGST Act read with Section 9(2) of the CST Act.

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In view of the order passed by the respondents, the petitioner claims that the refund is to be made by the respondents. In view of the said order dated 28.11.2007 passed by the Commercial Tax Officer, Valluvarkottam Assessment Circle, the petitioner has to submit a representation, enclosing the copy of the proceedings within a period of two weeks and on receipt of the representation, the Commercial Tax Officer, Valluvarkottam Assessment Circle, Anna Salai, Chennai – 6, is directed to consider the same and dispose of the representation on merits and in accordance with law and by affording opportunity to the petitioner within a period of 12 weeks from the date of receipt of a copy of this order. The writ petitioner is directed to enclose all the necessary documents along with the copy of this order.

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4. Accordingly, the writ petition stands disposed of. No costs.

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Sd/-

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Assistant Registrar(CS VIII)

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//True Copy//

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Sub Assistant Registrar

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Kak

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1.The Special Assistant Commercial Tax officer, and Check Post officer, Meenashipuram.

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2.The Deputy Commissioner (CT)

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(FAC) Coimbatore Division, Coimbatore.

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

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3.The Joint Commissioner (CT) (RP) Office of Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005. +1cc to the Special Government Pleader Sr.29339

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W.P.No.2110 of 2006

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cp[co] srg 16/07/2021

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

M/S. Motorola India (P) Ltd., v. the Special Assist. Commercial

Case brief

What is this about?

What did the court decide?

M/S. Motorola India (P) Ltd., v. the Special Assist. Commercial

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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