Indus Towers Limited v. the Assistant Commissioner (St)
Case brief
What is this about?
Madras High Court writ appeal disposed on withdrawal with liberty; Indus Towers Ltd vs Assistant Commissioner (ST) Guindy Assessment Circle; commercial tax notices dated 26.08.2020 and 23.07.2021; appellant's limitation objection not adjudicated here but adjudicating authority directed to address it in a reasoned order; timelines 07.02.2025 (notice copy), 28.02.2025 (replies), 30.04.2025 (order); personal hearing on five working days' notice; Tribunal precedents relied upon to be disclosed; relied-upon documents annexed, paginated, indexed; Clause 15 Letters Patent; no costs; C.M.P.Nos.2048 & 2051 of 2025 disposed.
What did the court decide?
Appeal permitted to be withdrawn with liberty to file replies to the notices dated 26.08.2020 and 23.07.2021; appeal disposed of with directions (a)-(f): supply of copy of the 26.08.2020 notice by hand by 5.00 p.m. on 07.02.2025; replies by 28.02.2025; adjudicating authority to pass order by 30.04.2025 after personal hearing on at least five working days' advance notice; reasoned order dealing with all submissions including limitation; disclosure of any Tribunal judgments relied upon; annexing of relied-upon documents, paginated and indexed. No order as to costs; interim applications (C.M.P.Nos.2048 & 2051 of 2025) disposed of.