The Madurai Bench of the Madras High Court closed two writ petitions challenging commercial tax orders, recording the submission that the matter was already adjudicated in a prior order passed by the same court.
These Writ Petitions stand closed. No costs. Consequently, connected Miscellaneous Petitions are closed.
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.
Writ Petition (MD) Nos.12977 and 12978 of 2013
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 05.04.2022 CORAM THE HONOURABLE MR. JUSTICE C.SARAVANAN Writ Petition (MD) Nos.12977 and 12978 of 2013 and M.P.(MD)Nos.1 and 1 of 2013
Geethakrishna Spinning Mills (P) Ltd., Rep. by its Managing Director, V.K.Subramania Raja, 116-2A, Madurai Road, Rajapalayam. .. Petitioner in both the W.Ps. Versus 1.The State of Tamil Nadu, Rep. by Secretary to Government, Commercial Taxes, Fort St. George, Chennai – 600 009. 2.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 007. 3.The Assistant Commissioner (CT) – II (FAC), Commercial Taxes Department, Rajapalayam – 626 117. .. Respondents in both the W.Ps.
Petitions filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari, to call for the records of the impugned orders in CST 512980/2008-09 and CST 512980/2009-10, dated 21.05.2013, respectively, from the files of the third respondent herein and quash the same.
For Petitioner : Mr.T.Bashyam (in both the W.Ps.) For Respondents : Mr.M.Prakash (in both the W.Ps.) Additional Government Pleader
COMMON ORDER
The learned counsel for the petitioner submits that nothing survives for further adjudication in these Writ Petitions in the light of the order passed by this Court, in W.P.(MD)No.12979 of 2013, dated 24.02.2020 [Geethakrishna Spinning Mills (P) Ltd., Rep. by its Managing Director, V.K.Subramania Raja vs. The State of Tamil Nadu, Rep. by Secretary to Government, Commercial Taxes Department and others]. https://hcservices.ecourts.gov.in/hcservices/
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Writ Petition (MD) Nos.12977 and 12978 of 2013
2.Recording the aforesaid submission of the learned counsel for the petitioner, these Writ Petitions stand closed. No costs. Consequently, connected Miscellaneous Petitions are closed.
Sd/-
Assistant Registrar (CO)
// True Copy //
/ /2022 Sub Assistant Registrar(CS)
smn2
To
1.The Secretary to Government of Tamil Nadu, Commercial Taxes Department, Fort St. George, Chennai – 600 009.
2.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 007.
3.The Assistant Commissioner (CT) – II (FAC), Commercial Taxes Department, Rajapalayam – 626 117.
+1 CC to M/s.SPL.GP ( SR-17000[F] dated 06/04/2022 )
WP (MD) Nos.12977 and 12978 of 2013 05.04.2022
RD(22.04.2022) 2P 5C
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1 provisions across 1 enactments
Geethakrishna Spinning Mills (P) Ltd., Rep. by its Managing Director, V.K.Subramania Raja
The State of Tamil Nadu, Rep. by Secretary to Government, Commercial Taxes
The Commissioner of Commercial Taxes, Ezhilagam, Chepauk
The Assistant Commissioner (CT) – II (FAC), Commercial Taxes Department, Rajapalayam
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
