The High Court dismissed a writ petition seeking quashing of a Central Sales Tax recovery notice as the petitioner withdrew the application having opted for the Samadhan Scheme.
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.6154 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.02.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.6154 of 2023
and W.M.P.No.6172 of 2023
M/s.Kumaragiri Textiles, Represented by its Director, No.19, Palanimuthu Towers, 20th Main Road, Anna Nagar West, Chennai. ... Petitioner
-vs-
The Assistant Commissioner (ST), Park Town Assessment Circle, Chennai.
... Respondent
PRAYER : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings in CST No.19879/1993-94/A3, quash the recovery notice dated 08.02.2023 issued therein and further restrain the respondent from initiating any
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W.P.No.6154 of 2023
recovery proceedings pending the disposal of the petitioner's appeals
in Appeal Nos.356-357/CST/2010 on the files of Central Sales Tax Appellate Authority, New Delhi.
For Petitioner : Mr.C.Subramanian for Mr.B.Raveendran
For Respondent : Mrs.K.Vasantha Mala, GA
ORDER
Learned counsel for the petitioner submits that he has been instructed to withdraw the writ petition because the petitioner opted
for the Samadhan Scheme. He has made an endorsement for the said
purpose.
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W.P.No.6154 of 2023
01.02.2024
rna Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No
To
The Assistant Commissioner (ST), Park Town Assessment Circle, Chennai.
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W.P.No.6154 of 2023
SENTHILKUMAR RAMAMOORTHY,J
rna
W.P.No.6154 of 2023 and W.M.P.No.6172 of 2023
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W.P.No.6154 of 2023
01.02.2024
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M/s. Kumaragiri Textiles
The Assistant Commissioner (ST), Park Town Assessment Circle, Chennai
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
