This common order dismisses three writ petitions challenging assessments under Section 84 of the TNVAT Act, 2006, as they rely on an order passed earlier on the same day which quashed the impugned assessments.
Impugned assessments quashed in a prior order dated same day; Writ Petitions dismissed; Connected Miscellaneous Petitions 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.
W.P. Nos.18454, 18458 and 18461 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.02.2023
CORAM
The HONOURABLE MR.JUSTICE ABDUL QUDDHOSE
W.P. Nos.18454, 18458 and 18461 of 2020 and W.M.P. Nos.22898, 22901 and 22906 of 2020
Poovai Amman Agencies, rep. by its Proprietor S.Selvaraj ... Petitioner in all W.Ps
vs
The State Tax Officer, Kallakurichi – 606 202, Villupuram District.
... Respondent in all W.Ps
Common Prayer in all W.Ps: Petitions filed under Article 226 of the Constitution of India praying to issue a writ of Certiorarified Mandamus calling for the records on the files of the respondent in TIN:33964781712/2007-08, TIN:33964781712/2008-09 and TIN:33964781712/2009-10 dated 13.01.2020 and quash the same and further directing the respondent to pass order on the application dated 19.11.2018 and 18.12.2019 submitted under Section 84 of the TNVAT Act, 2006 on merits and in accordance with law.
For petitioner in all W.Ps : Mr.R.Senniappan
For respondent in all W.Ps : Mrs.K.Vasantha Mala, Government Advocate
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W.P. Nos.18454, 18458 and 18461 of 2020
ABDUL QUDDHOSE, J.
vga
COMMON ORDER
In view of the order passed by this Court today in W.P. No.4788 of
2023, these writ petitions filed by the petitioner, challenging the order dated 13.01.2020 passed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 pertaining to the assessment years 2007-08 to 2009-10, are dismissed. Consequently, connected W.M.Ps are closed. No costs.
20.02.2023
vga Note: Issue order copy on 21.02.2023
To
The State Tax Officer, Kallakurichi – 606 202, Villupuram District.
W.P. Nos.18454, 18458 and 18461 of 2020 and W.M.P. Nos.22898, 22901 and 22906 of 2020
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1 issue framed by the court
Whether the writ petitions challenging the orders under Section 84 of the TNVAT Act, 2006, which were quashed in a previous order filed today, should be allowed or dismissed.
2 provisions across 2 enactments
Poovai Amman Agencies, rep. by its Proprietor S.Selvaraj
The State Tax Officer, Kallakurichi
Abdul Quddhose
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
