A writ petition challenging a tax assessment order was dismissed as appealable. The Court held that the presence of an alternate remedy precludes interference, leaving the petitioner liberty to file an appeal.
Petitioner granted liberty to file an appeal within 6 weeks of the order.
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. No.14181 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 28.02.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.14181 of 2021 and W.M.P. No.15061 of 2021
M/s.MSR Polymer and Paper Cups, Represented by its Proprietor, R.Janaki, (68/F),Senior Citizen, R.S.No.57/2B, G.M.R.Nagar, Mangalam Main Road, Puducherry.
..Petitioner
Vs.
The Additional Deputy Commercial Tax Officer-GD-III, Commercial Taxes Department, Puducherry.
..Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records on the file of the Respondent herein in impugned notice No.34 AMAPJ7313FIZI/2020-21/DCTO-GD-III dated 26.05.2021 quashing the same.
For Petitioner : Mr.P.Suresh
For Respondent : Mrs.G.Djearany Government Advocate (Pondicherry)
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W.P. No.14181 of 2021
ORDER
The present writ petition is filed challenging the order of the Respondent for the period from July 2017 to January 2018 on the basis of certain discrepancies noticed during the course of inspection carried
out by the officers of the Enforcement Wing on 10.02.2018.
noticed:
b. Not accounting the poly bags that are despatched through lorry
parcel service.
c. Not maintaining proper accounts.
2.1. On the basis of the said defects, a notice was issued on 13.01.2021 and documents were called for, to verify whether the petitioner had issued tax invoices for the supplies amounting to Rs.4,06,24,729/-. The authorised representative had appeared on
14.12.2020 and produced various documents. Thereafter, the petitioner
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W.P. No.14181 of 2021
submitted its reply on 24.02.2021. On consideration of the above reply filed by the petitioner, the impugned order dated 26.05.2021 came to be passed wherein it was found that on perusal of the supply invoices issued by the petitioner revealed that none of the invoice contained delivery challan. On the basis of the same it was found that the tax payer has not issued tax invoices to the supply effected and assessment was made.
exception carved out to the rule of alternate remedy for exercise of
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W.P. No.14181 of 2021
discretion under Article 226 of the Constitution of India.
however, the petitioner is granted liberty to file an appeal within a period of 6 weeks from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petition is closed.
28.02.2024
Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No mka
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W.P. No.14181 of 2021
MOHAMMED SHAFFIQ, J.
mka
To: The Additional Deputy Commercial Tax Officer-GD-III, Commercial Taxes Department, Puducherry.
W.P. No.14181 of 2021
28.02.2024
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1 issue framed by the court
Whether the Court should interfere in an appealable assessment order where substantial questions of fact arise under Article 226.
1 provisions across 1 enactments
M/s.MSR Polymer and Paper Cups
The Additional Deputy Commercial Tax Officer-GD-III, Commercial Taxes Department, Puducherry
Mohammed Shaffiq
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
