Disposed
Tvl.Carpenters Classics v. The State Tax Officer
Madras HCWP/24609/2021
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from the order text
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IN THE HIGH COURT OF JUDICATURE AT MADRAS…
What the court decided
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W.P.No.24609 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12.09.2024
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.24609 of 2021
and
W.M.P.No.25877 of 2021
Tvl.Carpenters Classics India Pvt Ltd, Rep by its Director, Ravi Karumbiah No.370-375, S.N.Chetty Street, Tondiarpet, Chennai – 600 081.
... Petitioner
Vs.
The State Tax Officer, Tondiarpet Assessment Circle, No.32, Elephantgate Police Station Bridge Road, Vepery, Chennai – 600 003.
... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the file of the respondent in respect to order passed in CST.33951202175/2013-14 dated 01.10.2021 and quash the same.
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W.P.No.24609 of 2021
For Petitioner : Mr.T.Pramodkumar Chopda Senior Counsel for Ms.Harshika For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate
ORDER
The petitioner is before this Court against the impugned order dated 01.10.2021. The dispute has arisen on account of the failure on the petitioner to furnish Form F declaration for the stock transfer declaration by the petitioner in other stage.
that as on date the petitioner has obtained necessary Form F from the Jurisdictional Assessment Circle of the respective depots in the other
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W.P.No.24609 of 2021
states and therefore submits that the petitioner may be given an opportunity to produce the same. Copies of the Form F have been filed before this Court in Page Nos.27-39 of the typed set dated 16.08.2024.
that for the month of March 2014, the Department has concluded that the petitioner has transported goods worth of Rs.30,22,850.00, whereas, in the returns filed by the petitioner in Form 1, the petitioner has declared only a sum of Rs.9,64,600/-. It is submitted that no other information is forthcoming from the Department to justify the above conclusion. It is submitted that the impugned order is therefore arbitrary and liable to be quashed in so far as the above conclusion is concerned.
that the impugned order itself admits the petitioner had Form F for worth of Rs.1,21,05,590/-. However, in the impugned order exemption has been confined for Rs.77,09,863.00. It is submitted that there is no clear explanation as to why the exemption has been restricted to Rs.77,09,863.00 alone.
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W.P.No.24609 of 2021
other hand would submit that an identical Writ Petition came to be filed before this Court by the petitioner for the Assessment Year 2014-2015 in W.P.No.24610 of 2021 and this Court had disposed of the said writ petition by directing the petitioner to work out the remedy before the Appellate forum. Hence, the petitioner can also be given the same relief as the dispute is almost identical which is covered by the aforesaid Writ Petition.
of State of Tamil Nadu Vs. Arulmurugan and Company reported in 1982 51 STC 381 (Mad).
counsel for the petitioner and the learned Government Advocate for the respondent.
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to quash the impugned order and remit the case back to the respondent to pass a fresh order on merits. Before passing fresh order, the respondent is directed to issue corrigendum explaining clearly as to details of invoices to the petitioner as to how the Department as arrived at Rs.30,22,850.00
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as excess Rs.9,64,600/-. It is expected that entire exercise will be completed within a period of six months, considering the fact that the dispute pertains to the Assessment Year 2013-2014, the Writ Petition stands disposed of.
12.09.2024
Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order Neutral Citation : Yes/No jas
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W.P.No.24609 of 2021
To
The State Tax Officer, Tondiarpet Assessment Circle, No.32, Elephantgate Police Station Bridge Road, Vepery, Chennai – 600 003.
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W.P.No.24609 of 2021
C.SARAVANAN, J.
jas
W.P.No.24609 of 2021
and W.M.P.No.25877 of 2021
12.09.2024
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2 issues framed by the court
Whether Form F declarations obtained after the assessment order justify quashing the order for AY 2013-2014?
Whether the impugned order's restriction of exemption and discrepancy figures were adequately explained?
Colour shows how this judgement treated each authority
State of Tamil Nadu Vs. Arulmurugan and CompanyRelied on¶7
1982 51 STC 381 (Mad)
2 provisions across 2 enactments
Tvl.Carpenters Classics India Pvt Ltd
The State Tax Officer, Tondiarpet Assessment Circle
C.SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court