Petitioner did not contest the writ petition against the Sales Tax Appellate Tribunal's order in view of the smallness of the addition made; the writ petition was dismissed without costs and the connected miscellaneous petition 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.No.16033 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.10.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
W.P.No.16033 of 2008 and M.P.No. 1 of 2008
M/s.Hotel Gowrishankar (P) Ltd., Represented by its Director – Mr.K.Rengasamy Naidu, No.47, East Arokiaswami Road, Coimbatore.
... Petitioner
Vs.
1.The Secretary, Sales Tax Appellate Tribunal, Additional Bench, Coimbatore.
2.The Commercial Tax Officer, R.S.Puram (East) Assessment Circle, Coimbatore.
... Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of Writ of Certiorari, calling for the records of the 1 st respondent – Appellate Tribunal passed in CTSA No.332/1999 dated 28.02.2008, quash the same as illegal and contrary to the provisions of law.
For Petitioner : Mr.R.Hemalatha For R1 : Tribunal For R2 : Mrs.K.Vasanthamala Government Advocate
Page 1 of 3
W.P.No.16033 of 2008
ORDER
(Order of the Court was made by Dr. ANITA SUMANTH., J)
Bearing in mind the smallness of the addition made, the learned counsel
for the petitioner does not contest this writ petition.
2.Recording this, this writ petition stands dismissed. No Costs.
Consequently, connected miscellaneous petition is also closed.
[A.S.M.,J] [G.A.M.,J] sli 01.10.2024 Index : Yes/No Speaking Order : Yes/No Neutral Citation : Yes/No
To
1.The Secretary, Sales Tax Appellate Tribunal, Additional Bench, Coimbatore.
2.The Commercial Tax Officer, R.S.Puram (East) Assessment Circle, Coimbatore.
Page 2 of 3
W.P.No.16033 of 2008
DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.
sli
W.P.No.16033 of 2008 and M.P.No. 1 of 2008
01.10.2024
(1/2)
https://www.mhc.tn.gov.in/judis Page 3 of 3
1 issue framed by the court
Whether the writ petition challenging the Tribunal's order in CTSA No.332/1999 should be pursued given the smallness of the tax addition.
1 provisions across 1 enactments
M/s. Hotel Gowrishankar (P) Ltd., represented by its Director – Mr. K. Rengasamy Naidu
The Secretary, Sales Tax Appellate Tribunal, Additional Bench, Coimbatore
The Commercial Tax Officer, R.S. Puram (East) Assessment Circle, Coimbatore
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
