Shri Chakra Agencies Vs State Tax officer

Constitution of India for issuance of a Writ of Certiorari to call for the records on the files of respondent in CST.No.886961/2014-15 dated 01.02.2023 and

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

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quash the same as being without jurisdiction and authority of law and contrary to the Notification No.II (1)/CTR/30(a-2) 2007 (GO MS.No.79 CTR (B2) dated 23.03.2007.

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Prayer in W.P.No.55 50 of 202 3 : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the files of respondent in CST.No.886961/2016-17 dated 02.02.2023 and quash the same as being without jurisdiction and authority of law and contrary to the Notification No.II (1)/CTR/30(a-2) 2007 (GO MS.No.79 CTR (B2) dated 23.03.2007.

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Prayer in W.P.No.55 51 of 202 3 : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the files of respondent in CST.No.886961/2017-18 dated 02.02.2023 and quash the same as being without jurisdiction and authority of law and contrary to the Notification No.II (1)/CTR/30(a-2) 2007 (GO MS.No.79 CTR (B2) dated 23.03.2007.

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Prayer in W.P.No.55 53 of 202 3 : Writ Petition filed under Article 226 of the

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Constitution of India for issuance of a Writ of Certiorari to call for the records on the files of respondent in CST.No.886961/2015-16 dated 02.02.2023 and quash the same as being without jurisdiction and authority of law and contrary to the Notification No.II (1)/CTR/30(a-2) 2007 (GO MS.No.79 CTR (B2) dated

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23.03.2007.

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For Petitioner in all the cases : Mr. B.Raveendran

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For Respondent in all the cases : Mr.TNC.Kaushik

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Additional Government Pleader

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COMMON ORDER

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Mr.TNC.Kaushik, learned Additional Government Pleader takes notice

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for the Respondent.

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These Writ Petitions are being disposed of at the time of admission

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with the consent of the learned counsel for the Petitioner and learned

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Government Advocate for the Respondent.

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The petitioner has challenged the following impugned order as

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detailed below:

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Sl.No	W.P.No.	A.Y	Dated
1.	5547/2023	2014-15	01.02.2023
2.	5550/2023	2016-17	02.02.2023
3.	5551/2023	2017-18	02.02.2023

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5553/2023 2015-16 02.02.2023

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Both the learned counsel for the Petitioner and the Respondent

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confirmed that the issue is covered in favour of the petitioner in terms of the

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order dated 18.12.2024 in WP.No.14092 of 2022 filed by one Natesan Vs. State

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Tax Officer. This order has also been followed in several other cases.

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The aforesaid order was followed in the petitioner’s own case in

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WP.No.10348 of 2022 vide order dated 24.06.2025 for the assessment year 2013-14 under CST. Therefore, this Writ Petition stands allowed in terms of the

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order dated 18.12.2024 in WP.14092/2022 and in view of the order dated

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24.06.2025 in WP.No.10348 of 2022 this petitioner’s own case

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C.SARAVANAN.,J

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gv

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