Court quashed impugned orders dated 06.05.2024 passed by the State Tax Officer for assessment years 2011-12 to 2015-16, as they lacked reasoning or explanation regarding the rejection of the petitioner's submissions.
Impugned orders dated 06.05.2024 set aside; cases remitted to respondent to pass fresh orders within six months.
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.(MD) Nos.12189 to 12193 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 11.06.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.(MD) Nos.12189 to 12193 of 2024 and W.M.P.(MD) Nos.10811 to 10815 of 2024
Tvl.Pioneer Spinners, (A unit of National Textiles Corporation Limited) (Represented by its General Manager Mr.M.P.Sivasamraj), 2/222, Madurai Ramanathapuram Road, Kamudakudi, Paramakudi – 623 719. ... Petitioner in all W.Ps.
Vs.
The State Tax Officer, (Also known as commercial tax officer), Paramakudi Assessment Circle, Paramakudi.
... Respondent in all W.Ps.
Common Prayer: Writ Petitions filed under Article 226 of Constitution of India for issuance of a Writ of Certiorari calling for the records relating to the impugned orders dated 06.05.2024 passed by the respondent herein in TIN:33715423553/2011-12, TIN:33715423553/2012-13, TIN: 33715423553/2013-14, TIN:33715423553/2014-15 and TIN: 33715423553/2015-16 and quashing the same.
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W.P.(MD) Nos.12189 to 12193 of 2024
| For Petitioner | |
|---|---|
| in all W.Ps. | : Mr.K.A.Parthasarathy |
| For Respondent | |
| in all W.Ps. | : Mr.J.K.Jayaselan Government Advocate |
C O M M O N O R D E R
In these Writ Petitions, the petitioners has challenged the impugned orders dated 06.05.2024 passed by the respondent for the Assessment Years 2011-12 to 2015-16.
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W.P.(MD) Nos.12189 to 12193 of 2024
convincing. The respondent ought to have been given reasoning while passing the impugned orders.
remitted back to the respondent to pass fresh orders on merits, as expeditiously as possible, within a period of six (6) months from today.
Consequently, connected Miscellaneous Petitions are closed.
11.06.2024
Index: Yes/ No Neutral Citation: Yes / No Speaking Order / Non-Speaking Order
JEN
Copy To:
The Assistant Commissioner (ST) -2, Tuticorin - 2 Assessment Circle, Tuticorin.
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W.P.(MD) Nos.12189 to 12193 of 2024
C.SARAVANAN, J.
JEN
W.P.(MD) Nos.12189 to 12193 of 2024 and W.M.P.(MD) Nos.10811 to 10815 of 2024
11.06.2024
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1 issue framed by the court
Whether impugned orders confirming tax demand without reasoning can be set aside pursuant to the principle of natural justice.
1 provisions across 1 enactments
Tvl.Pioneer Spinners
The State Tax Officer
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
