Commercial Tax Department sought rectification of a common order dated 03.01.2024 in writs concerning Nokia, to substitute the competent adjudicating authority. The court suo motu impleaded the Deputy Commissioner (ST)-IV, Large Taxpayers Unit Wing as third respondent and directed registry to amend the cause title.
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W.M.P.Nos.25395, 25401 and 25404 of 2025 in
W.P.Nos.764, 765 and 766 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.12.2025
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.M.P.Nos.25395, 25401 and 25404 of 2024 in
W.P.Nos.764, 765 and 766 of 2015
Vs.
Nokia India Private Limited, No.A 1, Nokia Telecom SEZ SIPCOT Industrial Park, Phase III, Sriperumbudur, Kancheepuram, Represented by its Authorized Signatory Mr.Surendra Kumar Raheja ... Respondent in all cases
Prayer: Writ Miscellaneous Petition filed under Article 226 of the Constitution of India, pleased to pass necessary rectification order in common order passed in W.P.Nos.764, 765 and 766 of 2015 dated
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W.M.P.Nos.25395, 25401 and 25404 of 2025 in W.P.Nos.764, 765 and 766 of 2015
03.01.2024 with the direction to the Deputy Commissioner (ST)-IV, Large Tax Payers Unit wing to hear the writ petitioner and to pass fresh order instead of Deputy Commissioner (ST), Enforcement (South).
For Petitioners : Mr.Haja Nazirudeen, Additional Advocate General assisted by Mr.V.Prashanth Kiran, Government Advocate in all cases
For Respondent : Mr.Vijay Narayan, Senior Counsel assisted by Mr.Prahalad K.Bhat for Mr.Karthik Sundaram in all cases. *************
C O M M O N O R D E R
By this common order, all these Writ Miscellaneous Petitions are being disposed of.
Commercial Tax Department seeking correction of the common order dated 03.01.2024 passed in W.P. Nos. 764, 765 and 766 of 2015 and W.P. No. 30371 of 2019.
3 . In the operative portion of the common order dated 03.01.2024,
this Court in W.P.Nos.764, 765 and 766 of 2015 and W.P. No. 30371 of
2019 directed the third respondent to pass orders.
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W.M.P.Nos.25395, 25401 and 25404 of 2025 in W.P.Nos.764, 765 and 766 of 2015 4 . It is informed by the learned Additional Advocate General
that the third respondent therein namely Deputy Commissioner (ST), Enforcement (South) is not the competent authority and that only the
Deputy Commissioner (ST)-IV, Large Taxpayers Unit Wing, is the
competent authority to pass fresh orders.
6 Therefore, the said officer namely Deputy Commissioner (ST)-
IV, Large Taxpayers Unit Wing is suo moto impleaded as the third respondent in the respective writ petitions. The third respondent who was originally shown in the cause title shall be re-numbered as fourth respondent accordingly.
7 . Registry is directed to carry out the necessary amendments in the cause title of the common order dated 03.01.2024 by inserting the above named authority viz., the Deputy Commissioner (ST)-IV, Large Taxpayers Unit Wing and issue a fresh copy of the order to both parties.
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W.M.P.Nos.25395, 25401 and 25404 of 2025 in W.P.Nos.764, 765 and 766 of 2015
04-12-2025
nvi
To
Nokia India Private Limited, No.A 1, Nokia Telecom SEZ SIPCOT Industrial Park, Phase III, Sriperumbudur, Kancheepuram, Represented by its Authorized Signatory Mr.Surendra Kumar Raheja.
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W.M.P.Nos.25395, 25401 and 25404 of 2025 in
W.P.Nos.764, 765 and 766 of 2015
C.SARAVANAN, J.
nvi
W.M.P.Nos.25395, 25401 and 25404 of 2024 in W.P.Nos.764, 765 and 766 of 2015
04.12.2025
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1 provisions across 1 enactments
The Deputy Commissioner (CT), Enforcement (South), Chennai
The Joint Commissioner (Appeals), Chennai
State of Tamil Nadu, Through the Secretary, Ministry of Finance
Nokia India Private Limited
C.SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
