M/S.v.v.v. and Sons Edible Oils Limited v. the Principal Commissioner and Commissioner
Case brief
What is this about?
V.V.V. and Sons Edible Oils Limited v. Principal Commissioner & Commissioner of Commercial Taxes; W.A.(MD)No.745 of 2022; Madurai Bench of Madras High Court; decided 15.04.2025; writ appeal under Clause XV of Letters Patent against dismissal of W.P.(MD)No.15388 of 2018; TNVAT assessment years 2011-2012, 2012-2013, 2013-2014; Commercial Tax Officer-I Virudhunagar; three appeals pending before Appellate Deputy Commissioner (CT) Virudhunagar; appellate delay and non-adherence to Court-stipulated time line; transfer of hearing officer; direction to rehear on 10.06.2025-11.06.2025 and decide within thirty days; quasi-judicial power of appellate authority; no statutory provision to appoint Joint Commissioner; disposed with no costs; connected CMPs closed.
What did the court decide?
Writ appeal disposed of with directions to the Appellate Deputy Commissioner (Commercial Taxes), Virudhunagar to hear the appellant on 10.06.2025 and 11.06.2025 from 02.00 p.m. onwards and dispose of all three appeals on merits within thirty days thereafter, strictly adhering to the time line; no costs awarded; connected miscellaneous petitions closed.