Disposed

M/s.Ashapuri Refrigeration v. The Assistant Commissioner (Ct)

Madras HC30 Oct 2023WP/9076/2021

Case brief

AI extract

What is this about?

In a common order, High Court of Madras disposed of batch writ petitions challenging assessment orders. The court held that disputed questions of fact made petitions non-maintainable but granted liberty to file appeals within four weeks, subject to pre-deposit.

What did the court decide?

Writ petitions disposed of with liberty to file appeal within 4 weeks, subject to pre-deposit conditions.

M/s.Ashapuri Refrigeration Vs The… — Constitutional and Fundamental Rights | Madras HC (2023)

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W.P. Nos.9076 of 2021 etc., batch

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 30.10.2023

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CORAM

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THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

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W.P. Nos.9076, 9079, 9081 and 9083 of 2021 and

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W.M.P. Nos.9624, 9627, 9630 and 9631 of 2021

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M/s.Ashapuri Refrigeration Represented by its Proprietor

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... Petitioner in all W.Ps.

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Vs.

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The Assistant Commissioner (CT), Esplanade Assessment Circle, No.116, Angappa Naicken Street, 1st Floor, Chennai-1.

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... Respondent in all W.Ps.

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PRAYER in W.P.No.9076 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the order of the Respondent dated 15.03.2021 in TIN/33901261809/2006-07 and quash the same.

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PRAYER in W.P.No.9079 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the order of the Respondent dated 15.03.2021 in TIN/33901261809/2007-08 and quash the same.

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PRAYER in W.P.No.9081 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the order of the Respondent dated 15.03.2021 in TIN/33901261809/2008-09 and quash the same.

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1/4

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https://www.mhc.tn.gov.in/judis

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W.P. Nos.9076 of 2021 etc., batch PRAYER in W.P.No.9083 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the order of the Respondent dated 15.03.2021 in TIN/33901261809/2009-10 and quash the same.

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For Petitioner : Mr.K.Narayanan in all cases for Mr.Adithya Reddy For Respondent : Mr.Prashanth Kiran in all cases Government Advocate

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COMMON ORDER

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These writ petitions have been filed challenging the order of the Respondent

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dated 15.03.2021 in TIN/33901261809 for the assessment years 2006-07, 200708, 2008-09 and 2009-10.

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It is submitted by the learned counsel for the Respondents that the writ

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petitions are not maintainable inasmuch as disputed questions of fact are involved.

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The learned counsel for the petitioner would submit that they may be permitted to file an appeal.

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Recording the same, these writ petitions are disposed of with liberty to the petitioner(s) to file an appeal(s) within a period of 4 weeks from the date of receipt of a copy of this order, if any appeal(s) is filed the same shall be admitted / 2/4

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https://www.mhc.tn.gov.in/judis

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W.P. Nos.9076 of 2021 etc., batch

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entertained without reference to limitation, if other conditions relating to appeal are complied with including pre-deposit, if any. No costs. Consequently, connected miscellaneous petitions are closed.

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30.10.2023

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Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No Mka/ Spp

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To: The Assistant Commissioner (CT), Esplanade Assessment Circle, No.116, Angappa Naicken Street, 1st Floor, Chennai-1.

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3/4

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https://www.mhc.tn.gov.in/judis

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W.P. Nos.9076 of 2021 etc., batch

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MOHAMMED SHAFFIQ, J.

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Mka/ Spp

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W.P. Nos.9076, 9079, 9081 and 9083 of 2021 and W.M.P. Nos.9624, 9627, 9630 and 9631 of 2021

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30.10.2023

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4/4

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https://www.mhc.tn.gov.in/judis

M/s.Ashapuri Refrigeration v. The Assistant Commissioner (Ct)

Case brief

What is this about?

What did the court decide?

M/s.Ashapuri Refrigeration v. The Assistant Commissioner (Ct)

Case brief

What is this about?

What did the court decide?

What the court decided

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