Writ petitions challenging commercial tax assessment and tribunal orders were listed for withdrawal at the petitioner's request; the petitions were dismissed as withdrawn with no costs.
Permission to withdraw writ petitions; dismissed as withdrawn, no costs, connected miscellaneous petitions closed.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.Nos.8051 & 8052 of 2012
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 19.01.2024
CORAM
THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ
W.P.Nos.8051 & 8052 of 2012 AND M.P.Nos.1 & 2 of 2012
Sonal Vyapar Limited Rep. by its Director R.Rajasekaran No.43/36, State Bank Colony Ammapet, Salem 636 003 .. Petitioner in both W.P.s
Vs.
1.The Commercial Tax Officer Now re-designated as Assistant Commissioner (CT) (FAC) Suramangalam Assessment Circle Salem
2.The Appellate Assistant Commissioner (CT) Now re-designated as Appellate Deputy Commissioner (CT) C.T.Building, Salem
3.The Sales Tax Appellate Tribunal (AB) Commercial Taxes Building Dr.Balasundaram Road Coimbatore 641 018 .. Respondents in both W.P.s
1/4
W.P.Nos.8051 & 8052 of 2012
W.P.No.8051 of 2012 : Writ Petition filed under Article 226 of the Constitution of India to issue a writ of certiorari calling for the records on the file of the 3rd respondent in C.T.S.A.No.465/2001 and C.O.P.No.129/2001 dated 29.11.2006 and quash the same.
W.P.No.8052 of 2012 : Writ Petition filed under Article 226 of the Constitution of India to issue a writ of certiorari calling for the records on the file of the 1st respondent in C.S.T.No.419375/92-93 dated 10.02.2012 and quash the same.
For Petitioner : Mr.B.Raveendran in both W.P.s For Respondents : Mr.V.Prashanth Kiran in both W.P.s Government Advocate
COMMON ORDER
(Order of the court was made by R. MAHADEVAN, J.)
Based on the letter dated 11.01.2024 filed by the learned counsel for the petitioner before the Registry, these writ petitions have been listed today under the caption “for withdrawal”.
appearing for the petitioner sought permission of this Court to withdraw these writ petitions. He has also made an endorsement in the case bundle to that effect.
2/4
W.P.Nos.8051 & 8052 of 2012
counsel for the petitioner, these writ petitions are dismissed as withdrawn. No
costs. Connected Miscellaneous Petitions are closed.
[R.M.D,J.] [M.S.Q, J.]
19.01.2024
Neutral Citation : Yes/No gya
To 1.The Commercial Tax Officer Now re-designated as Assistant Commissioner (CT) (FAC) Suramangalam Assessment Circle Salem
2.The Appellate Assistant Commissioner (CT) Now re-designated as Appellate Deputy Commissioner (CT) C.T.Building, Salem
3.The Sales Tax Appellate Tribunal (AB) Commercial Taxes Building Dr.Balasundaram Road Coimbatore 641 018
3/4
W.P.Nos.8051 & 8052 of 2012
R. MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J.
gya
W.P.Nos.8051 & 8052 of 2012
19.01.2024
1 provisions across 1 enactments
Sonal Vyapar Limited Rep. by its Director R.Rajasekaran
The Commercial Tax Officer (now Assistant Commissioner (CT) (FAC)), Suramangalam Assessment Circle, Salem
The Appellate Assistant Commissioner (CT) (now Appellate Deputy Commissioner (CT)), Salem
The Sales Tax Appellate Tribunal (AB), Coimbatore
R. Mahadevan
Mohammed Shaffiq
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
