Writ appeal against an order passed in a writ petition concerning commercial tax matters. Following the court's earlier judgment the same day in a companion writ appeal (W.A.(MD)No.745 of 2022), the bench found no grounds for interference and dismissed the appeal without costs.
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.A.(MD)No.747 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 15.04.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and THE HONOURABLE MR.JUSTICE M.JOTHIRAMAN
W.A.(MD)No.747 of 2022 and
C.M.P.(MD)No.6255 of 2022
M/s.V.R.Anbu & Bros., Represented by its Partner, No.443,Bazaar, Virudhunagar - 626 001. ... Appellant
Vs.
1.The Principal Commissioner & Commissioner of Commercial Taxes, Ezhilagam, Chennai - 600 005.
2.The State Tax Officer - I, Virudhunagar. ... Respondents
Prayer : Writ Appeal filed under Clause XV of Letters Patent, to allow the writ appeal by setting aside the order dated 14-06-2022 passed in W.P.(MD)No.21894 of 2018 on the file of this Court.
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For Appellant : Mr.R.L.Ramani, Senior Counsel, For Mr.S.Raja Jeya Chandra. For Respondents : Mr.R.Suresh Kumar, Addl. Government Pleader.
JUDGMENT
In view of the judgment dated 15.04.2025 made in W.A.(MD)No.745 of 2022, interference with the order of the learned
Single Judge is not called for and the writ appeal is dismissed. No costs. Consequently, connected miscellaneous petition is closed.
(G.R.S. J.,) & (M.J.R. J.,) 15.04.2025
NCC : Yes/No Index : Yes / No Internet : Yes/ No ias
To:
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W.A.(MD)No.747 of 2022
G.R.SWAMINATHAN, J. and M.JOTHIRAMAN, J.
ias
W.A.(MD)No.747 of 2022
15.04.2025 (3/4)
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1 issue framed by the court
Whether interference with the Single Judge's order in W.P.(MD)No.21894 of 2018 was called for, in view of the judgment in W.A.(MD)No.745 of 2022?
M/s.V.R.Anbu & Bros., represented by its Partner
The Principal Commissioner & Commissioner of Commercial Taxes, Ezhilagam, Chennai - 600 005
The State Tax Officer - I, Virudhunagar
G.R.Swaminathan
M.Jothiraman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
