Dismissed¶21

Mrf Ltd. v. Deputy Commissioner(Ct) -Iii

Madras HC4 Dec 2025WA/628/2021

Case brief

AI extract

What is this about?

MRF Ltd. v. Deputy Commissioner (CT) – III, Large Taxpayers Unit, Chennai — batch of fifteen writ appeals (W.A.Nos.628 etc. of 2021) dismissed as withdrawn on appellant's endorsement; Madras High Court; Clause 15 of Letters Patent; appeal against order dated 14.02.2020 in W.P.Nos.42552 etc. of 2016; assessment orders set aside; de novo assessment directed and reiterated; appellant left free to put forth all arguments before authorities; writ Court observations not to stand in the way; no order as to costs; connected C.M.Ps closed.

What did the court decide?

Appeals dismissed as withdrawn at the appellant's own request; the de novo assessment direction stands reiterated with liberty to the appellant to advance all arguments before the authorities, unimpeded by any observation of the writ Court. ¶21

Mrf Ltd. Vs Deputy Commissioner(Ct) -Iii — Madras HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

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Ratio / Principle

Upon the endorsement made by Mr.M.V.Swaroop, learned counsel for the appellant, to withdraw the writ appeals, the batch of fifteen writ appeals (W.A.Nos.628, 629, 630, 632, 633, 809, 813, 815, 816, 817, 818, 819, 820, 994 & 995 of 2021) is dismissed as withdrawn.

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Key takeaways

The writ Court's direction to complete the assessments de novo is reiterated, leaving it open to the appellant to put forth all arguments before the authorities; the merits of the assessments remain open and are expressly left for fresh adjudication.obiter¶22
None of the observations contained in the writ Court's order of 14.02.2020 shall stand in the way of the appellant when it pursues its arguments before the assessing authorities.obiter¶22
No order as to costs is made, and the connected miscellaneous petitions (C.M.P.Nos.2804, 2806, 2816, 4603, 4559, 4582, 4587, 2807, 2819 and 4596 of 2021) are closed.

Detailed headnote1 paragraphs

High Court of Judicature at Madras (Division Bench: Dr. Anita Sumanth, J. – author; Mummineni Sudheer Kumar, J.), 04.12.2025 — Fifteen writ appeals by MRF Ltd. (W.A.Nos.628, 629, 630, 632, 633, 809, 813, 815, 816, 817, 818, 819, 820, 994 & 995 of 2021), filed under Clause 15 of Letters Patent against the writ Court's order dated 14.02.2020 in W.P.Nos.42552, 42549, 42548, 42546, 42551, 42573, 42545, 42547, 42543, 42572, 42550, 42569, 42570, 42571 & 42544 of 2016 — an order which had set aside the assessment orders and directed de novo completion — were dismissed as withdrawn upon counsel's endorsement to withdraw. The Bench reiterated the de novo-assessment direction, leaving the appellant free to put forth all arguments before the authorities, and recorded that none of the observations of the writ Court shall stand in the appellant's way. No order as to costs; connected miscellaneous petitions closed.

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2026:MHC:9

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W.A.No. 628 of 2021 etc batch

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 04.12.2025

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CORAM :

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THE HONOURABLE DR.JUSTICE ANITA SUMANTH and

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THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR

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W.A.Nos. 628, 629, 630, 632, 633, 809, 813, 815, 816, 817, 818, 819, 820, 994 & 995 of 2021 and

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C.M.P.Nos.2804, 2806, 2816, 4603, 4559, 4582, 4587, 2807, 2819 and 4596 of 2021

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MRF Ltd., No.124, Greams Road, Chennai – 600 006. Rep. By its General Manager – Sales Tax Mr.Swarup Kumar Patnaik

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.. Appellant in all appeals

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Deputy Commissioner (CT) – III, Large Taxpayers Unit, Dugar Towers, No.34, Marshal Road, 5^th Floor, Chennai – 600 008.

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.. Respondent in all appeals

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Prayer : Writ Appeals filed under Clause 15 of Letters Patent against order dated 14.02.2020 made in W.P.Nos.42552, 42549, 42548, 42546, 1/4

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

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W.A.No. 628 of 2021 etc batch 42551, 42573, 42545, 42547, 42543, 42572, 42550, 42569, 42570, 42571, 42544 of 2016.

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For Appellant : Mr.M.V.Swaroop (in all appeals) For Respondents : Mr.Haja Nazirudeen Additional Advocate General assisted by Mr.C.Harsha Raj Special Government Pleader Mr.P.Hari Babu Government Advocate

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COMMON JUDGMENT

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(Delivered by Dr. ANITA SUMANTH.,J)

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Mr.Swaroop, learned counsel appearing for the appellant, makes an endorsement to withdraw these writ appeals, recording which these writ appeals are dismissed as withdrawn.

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In the order under appeal that is dated 14.02.2020, learned Judge has in fact set aside the impugned assessment orders directing the authorities to complete the assessments de novo. This direction is reiterated leaving it open to the appellant to put forth all arguments before the authorities. None of the observations in the order of the writ Court shall stand in the way of the appellant in this regard.

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2/4

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

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W.A.No. 628 of 2021 etc batch

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