The Commercial Tax Officer -1 v. Tvl. Unique Traders
Case brief
What is this about?
Infructuous/moot disposal of writ appeal — Madurai Bench of Madras High Court — W.A.(MD)No.1183 of 2020 with connected C.M.P(MD)No.6417 of 2020 — Commercial Tax Officer – 1 / State Tax Officer – 1, Virudhunagar (appellant) vs Tvl.Unique Traders, partner T.Muralidharan (respondent) — Tamil Nadu commercial tax assessment dispute arising from common order dated 20.06.2019 in W.P(MD)Nos.10728, 10731 and 10733 of 2010 — entire tax amount paid by assessee — nothing survives for further adjudication — writ appeal disposed of, no costs, connected miscellaneous petition closed — filed under Clause 15 of Letters Patent Act — judgment dated 17.02.2025 — bench: G.R.Swaminathan and M.Jothiraman, JJ.
What did the court decide?
Since the assessee/respondent had paid the entire tax amount and nothing survived for further adjudication, the Court disposed of the writ appeal with no costs and closed the connected miscellaneous petition.