Disposed

Tvl. Radaan Media Works India v. the Assistant Commissioner(Ct)

Madras HC3 Oct 2024WP/27678/2011

Case brief

AI extract

What is this about?

Assessment orders taxed Free Commercial Time and Job Work Programme turnover under Section 3A of the Tamil Nadu General Sales Tax Act. Following an appellate remand of the same assessee's 2005-06 assessment for de novo consideration, the court set aside the assessments and remanded them to be re-decided with that period within eight weeks.

What did the court decide?

Impugned assessment orders dated 30.09.2011 set aside; matters remanded to assessing authority for de novo reconsideration along with 2005-06 assessment within eight weeks.

Tvl. Radaan Media Works India Vs the Assistant… — GST and Indirect Tax | Madras HC (2024)

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2024:MHC:3561

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W.P.Nos. 27678 to 27681 of 2011

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 03.10.2024

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CORAM :

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THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN

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W.P.Nos. 27678 to 27681 of 2011

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and W.M.P.Nos.18467 and 30160 of 2024

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Tvl. Radaan Mediaworks India Limited, Rep. by its Managing Director, Mrs.R.Radhika, No.10, Paul Appasamy Street, T.Nagar, Chennai – 600 017. .. Petitioner in all WPs

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The Assistant Commissioner (CT), T.Nagar (East) Assessment Circle, Station 46, Greenways Road, Chennai – 600 028. .. Respondent in all WPs

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Prayer in W.P.No.27678 of 2011: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records relating to the impugned order in RC.No.928/2008/A1 (2001-02) dated 30.09.2011 on the file of the respondent and quash the same insofar as it provides for levy of tax under Section 3A on Free Commercial Time and Job Work Programme.

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Prayer in W.P.No.27679 of 2011: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records relating to the impugned order in RC.No.928/2008/A1 (2002-03) dated 30.09.2011 on the file of the respondent and quash the same insofar as it provides for levy of tax under Section 3A on Free Commercial Time and Job Work Programme.

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https://www.mhc.tn.gov.in/judis

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W.P.Nos. 27678 to 27681 of 2011

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Prayer in W.P.No.27680 of 2011: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records relating to the impugned order in RC.No.928/2008/A1 (2003-04) dated 30.09.2011 on the file of the respondent and quash the same insofar as it provides for levy of tax under Section 3A on Free Commercial Time and Job Work Programme.

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Prayer in W.P.No.27681 of 2011: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records relating to the impugned order in RC.No.928/2008/A1 (2004-05) dated 30.09.2011 on the file of the respondent and quash the same insofar as it provides for levy of tax under Section 3A on Free Commercial Time and Job Work Programme.

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For Petitioner : Mr.N.Prakash for Mr.K.Magesh (in all writ petitions) For Respondents : Mr.C.Harsha Raj, Additional Government Pleader (in all writ petitions)

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COMMON ORDER (Order of the Court was made by Dr. ANITA SUMANTH.,J)

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The challenge is to orders of assessment dated 30.09.2011 bringing to tax the turnover from Free Commercial Time and Job Work Programme under Section 3A of the Tamil Nadu General Sales Tax Act, 1959 (in short, 'Act').

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The petitioner circulates a copy of appellate order passed in the case of the same petitioner i.e., Radaan Media Works India Limited, for the period 2005 - 06 where the assessment has been remanded to the file of the assessing authority for de novo consideration.

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In light of the same and in the interest of consistency, the parties would suggest that the present assessments also be set aside and remanded to the file of the assessing authority for consideration along

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https://www.mhc.tn.gov.in/judis

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W.P.Nos. 27678 to 27681 of 2011

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with the assessment for the period 2005 - 06.

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Acceding to the request, the orders of assessment dated

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30.09.2011 are set aside and the matters are remanded to the file of the respondent / assessing authority to be re-done along with the assessment for the period 2005 – 06, in accordance with law. This exercise shall be taken up, assessee heard and orders be passed within a period of eight (8) weeks from date of receipt of a copy of this order.

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Writ petitions stand disposed in terms of this order. No costs.

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Connected miscellaneous petitions are closed.

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[A.S.M., J] [G.A.M., J] 03.10.2024

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Index:Yes/No Neutral Citation:Yes ssm

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The Assistant Commissioner (CT), T.Nagar (East) Assessment Circle, Station 46, Greenways Road, Chennai – 600 028.

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https://www.mhc.tn.gov.in/judis

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W.P.Nos. 27678 to 27681 of 2011

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DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.

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ssm

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W.P.Nos. 27678 to 27681 of 2011

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03.10.2024

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https://www.mhc.tn.gov.in/judis

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Tvl. Radaan Media Works India v. the Assistant Commissioner(Ct)

Case brief

What is this about?

What did the court decide?

Tvl. Radaan Media Works India v. the Assistant Commissioner(Ct)

Case brief

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What did the court decide?

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