State Tax Officer sought vacation of interim stay granted in writ petitions challenging GST assessment orders. The Court closed the miscellaneous petitions in view of the final orders passed the same day in the underlying main writ petitions.
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.
No.36, Railway Feeder Road,
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Special Original Jurisdiction
Wednesday, the Twelfth day of June Two Thousand and Twenty Four
PRESENT
The Hon`ble Mr.Justice C.SARAVANAN
W.M.P(MD). Nos.2999, 3001 and 3006 of 2024 in W.P.(MD)Nos.11875, 11877 and 11876 of 2023
The State Tax Officer Ramanathapuram Assessment Circle, Ramanathapuram.
... Petitioner
Vs.
Tvl. Abbas Electricals Represented by Proprietor Jummakhan, No.36, Railway Feeder Road, Rameswaram Road, Ramanathapuram - 623 501. ... Respondent
Prayer in W.M.P(MD). Nos.2999, 3001 and 3006 of 2024:-
Writ Miscellaneous Petitions filed under Article 226 of the Constitution of India to vacate the order of interim stay granted by this Court in W.M.P(MD)Nos. 10304, 10308 and 10306 of 2023 in W.P(MD)Nos.11875, 11877 and 11876 of 2023 dated 11.05.2023 respectively.
Prayer in W.P.(MD)Nos.11875, 11877 and 11876 of 2023 :-
Writ Petitions filed under Article 226 of Constitution of India to issue a https://www.mhc.tn.gov.in/judis
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No.36, Railway Feeder Road,
Writ of Certiorarified Mandamus calling for the records on the file of respondent pertaining to the Impugned Assessment order in TIN. 33925442207/2014-15, TIN. 33925442207/2016-17 and TIN. 33925442207/2015-16 dated 25.04.2023 and quash the same as illegal and devoid of merits and redo the assessment afresh after providing necessary documents as directed by the Appellate Deputy Commissioner (ST), Madurai in Appeal Nos. 25, 27 and 26 of 2022 dated 16.02.2023.
ORDER:- These Petitions coming on for orders on this day and upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of Mr. J.K.Jayaseelan, Advocate for the Petitioner and of Mr. Raja.Karthikeyan, Advocate for the respondent, this Court made the following order:
“In view of the final orders passed in W.P.(MD) Nos.11875, 11877 and 11876 of 2023 today, these Writ Miscellaneous Petitions to vacate the interim orders passed in W.M.P.(MD) Nos.10304, 10308 and 10306 of 2023 in W.P.(MD) Nos.11875, 11877 and 11876 of 2023 on 11.05.2023 stand closed. ”
Assistant Registrar( )
// True Copy //
/08/2024 Sub Assistant Registrar (CS-I/II/III/IV)
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No.36, Railway Feeder Road,
MM
TO
The State Tax Officer, Ramanathapuram Assessment Circle, Ramanathapuram.
Copy to: The Section Officer, Writ Posting Section, Madurai Bench of Madras High Court, Madurai
+1CC to Mr. Rajakarthikeyan, SR.27279 +1CC to Special Government Pleader, SR.27707
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No.36, Railway Feeder Road,
ORDER DATED : 12/06/2024 ========================== ORDER ========================== W.M.P(MD). Nos.2999, 3001 and 3006 of 2024 in W.P.(MD)Nos.11875, 11877 and 11876 of 2023
SI - (06.08.2024) 4P/ 5C Madurai Bench of Madras High Court is issuing certified copies in this format from 17/07/2023.
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1 provisions across 1 enactments
The State Tax Officer, Ramanathapuram Assessment Circle, Ramanathapuram
Tvl. Abbas Electricals, Represented by Proprietor Jummakhan
C.SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
