The High Court dismissed two writ petitions invoking Article 226 filed by Tvl.Nokia India (P) Limited against tax assessments and demand notices after the petitioner voluntarily withdrew the applications.
Writ petitions dismissed as withdrawn. Stay of recovery recorded pending rectification application.
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.Nos.15408 & 15410 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.06.2023
CORAM :
The HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.Nos.15408 & 15410 of 2023 and W.M.P.Nos. 14951 & 14952 of 2023
Tvl.Nokia India (P) Limited, SIPCOT Industrial Park, Phase - III, Sriperumbudur, PIN 602 105 Tamil Nadu, India Rep. by its Authorised Signatory, Mr.Ankur Gupta
.. Petitioner in both writ petitions
vs
1.State of Tamil Nadu Rep. by its Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 5.
Prayer in W.P.No.15408 of 2023: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records relating to the impugned order bearing No. CST/33813/2012-13 and Form 3 Demand Notice dated 24.03.2023 issued by the 2nd respondent, and quash the same.
Prayer in W.P.No.15410 of 2023: Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration declaring that the assessment for the petitioner for the year 2012 - 13 is barred by limitation under the provisions of the Tamil Nadu Value Added Tax, 2006.
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| For Petitioner | : | Mr.Karthik Sundaram (in both writ petitions) |
|---|---|---|
| For Respondents | : | Mr.V.Prashanth Kiran Government Advocate (in both writ petitions) |
COMMON ORDER
Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondents and is armed with instructions to assist the Court at this juncture.
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W.P.Nos.15408 & 15410 of 2023
measures for a period of four weeks, within which time the petitioner will be heard and the application for rectification disposed, in accordance with law. This is recorded. No costs. Connected miscellaneous petitions are closed.
05.06.2023
Index:Yes/No Neutral Citation:Yes/No ssm
To
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W.P.Nos.15408 & 15410 of 2023
DR. ANITA SUMANTH,J.
ssm
W.P.Nos.15408 & 15410 of 2023
05.06.2023
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2 provisions across 2 enactments
Tvl.Nokia India (P) Limited
State of Tamil Nadu
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
