Quashed

Tvl.Dharmalakshmi Traders v. The Assistance Commissioner (St)

Madras HC16 Dec 2021WP/26915/2021

Case brief

AI extract

What is this about?

The Madras High Court disposed of a writ petition seeking quashing of an order disputed by tax payers. The court quashed the impugned order on the undertaking of the petitioner to deposit 50% of the disputed tax and directed the respondent to pass appropriate orders on merits within sixty days.

What did the court decide?

Quashing of impugned order subject to 50% deposit of disputed tax within 30 days; direction to pass appropriate orders on merits within 60 days.

Tvl.Dharmalakshmi Traders Vs The Assistance… — Writ and Judicial Review | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 16.12.2021

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.NO.26915 OF 2021

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(Through Video Conferencing)

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Tvl.Dharmalakshmi Traders, Represented by its Proprietor, C.Narayanan, S/o.Chelladurai Nadar, Old No.24, New No.37, Vallalar Kovil Street, Redhills, Chennai – 52. ... Petitioner

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.Vs.

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The Assistance Commissioner (ST), Madhavaram Assessment Circle, No.32, First Floor, Elephant Gate Road, Chennai – 600 003.

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... Respondent

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PRAYER:-

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Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records on the file of respondent and to quash the impugned order in TIN 33551085122/2015-16 dated 01.12.2021 passed by the respondent i.e, The Assistance Commissioner (ST), Madhavaram Assessment Circle, for the financial period of April 2015 to March 2016.

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For Petitioner : Mr.J.Ashish

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For Respondents : Ms.Amirta Poonkodi Dinakaran Government Advocate

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ORDER

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This writ petition is disposed recording the undertaking of the learned counsel for the petitioner agreeing to deposit 50% of the disputed tax within a period of thirty (30) days from the date of receipt of a copy of this order after considering the

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

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age of the petitioner. Subject to the aforesaid deposit by the petitioner within the aforesaid period, the impugned order shall stand quashed. The impugned order which stands quashed shall be treated as show cause notice. The petitioner may during the interregnum file a detailed reply to various notices issued within a period of 30 days. The respondent shall thereafter pass appropriate orders on merits and in accordance with law within a period of sixty (60) days from the date of receipt of a copy of this order. The first date of hearing of the case is fixed on 01.03.2022.

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Accordingly, this writ petition stands disposed of with the above observations. No costs.

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Sd/-

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Assistant Registrar(CO)

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//True Copy//

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Sub Assistant Registrar

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rgm/jas

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The Assistance Commissioner (ST), Madhavaram Assessment Circle, No.32, First Floor, Elephant Gate Road, Chennai – 600 003.

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+2ccs to Mr.J.Ashish, Advocate, S.R.No.67359

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+1cc to the Special Government Pleader (Taxes), S.R.No.67886

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W.P.NO.26915 OF 2021

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EV(CO) PBS/05/01/2022

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

Tvl.Dharmalakshmi Traders v. The Assistance Commissioner (St)

Case brief

What is this about?

What did the court decide?

Tvl.Dharmalakshmi Traders v. The Assistance Commissioner (St)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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