Commercial Tax Department appealed a writ petition decision on a sales tax/GST issue. Both sides agreed the issue was covered against the Department by the Everest Industries decision. The Division Bench declined to admit the appeal and dismissed it without costs.
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.A.No.3236 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.11.2024
CORAM
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR and THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.A.No.3236 of 2024 and
C.M.P.No.24997 of 2024
The Assistant Commissioner (CT), Peelamedu North Circle, Coimbatore.
... Appellant
-Vs-
M/s.Bright Foundaries Coimbatore Private Ltd., Represented by its Joint Managing Director, Mr.S.Balraj, No.33, Maheshwar Nagar, 3rd Street, Peelamedu, Coimbatore - 641 004.
... Respondent
PRAYER : Appeal filed under Clause 15 of Letters Patent, to set aside the order in W.P.No.29609 of 2022 dated 13.02.2023 and allow the above writ appeal.
For Appellant : Mr.C.Harsharaj Additional Government Pleader
For Respondent : Mr.B.Raveendran
1/3
W.A.No.3236 of 2024
(
J U D G M E N T
( Judgment of the Court was delivered by C.SARAVANAN, J.)
It is informed by the learned counsel appearing for both sides that the issue, as on date, is covered against the appellant / Commercial Tax Department in terms of the decision of this Court in the case of State of Tamil Nadu and another -vs- Everest Industries Limited reported in (2022) 103 GSTR 10. We have recently dismissed several cases filed by the Commercial Tax Department. Hence, we do not find any reasons to admit the appeal, hence, this Writ Appeal is dismissed. No costs. Consequently, connected miscellaneous petition is closed.
(R.S.K., J.) (C.S.N., J.)
13.11.2024
NCC : Yes / No Index : Yes / No Speaking Order : Yes / No vji
2/3
W.A.No.3236 of 2024
R.SURESH KUMAR, J. and C.SARAVANAN, J.
vji
W.A.No.3236 of 2024 and C.M.P.No.24997 of 2024
13.11.2024
3/3
1 issue framed by the court
Whether the writ appeal against the order in W.P.No.29609 of 2022 should be admitted, given the issue is covered against the Commercial Tax Department by precedent.
Colour shows how this judgement treated each authority
State of Tamil Nadu and another -vs- Everest Industries LimitedRelied on¶1
(2022) 103 GSTR 10
The Assistant Commissioner (CT), Peelamedu North Circle, Coimbatore
M/s.Bright Foundaries Coimbatore Private Ltd., Represented by its Joint Managing Director, Mr.S.Balraj
R.Suresh Kumar
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
