Madras High Court
M/S. Thermax Ltd vs The Assistant Commissioner (Ct) on 19 December, 2019
Author: C. Saravanan
Bench: C.Saravanan
W.P. No. 28744 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.12.2019
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P. No. 28744 of 2013
and
M.P. No.1 of 2013
M/s. Thermax Ltd.,
453, Anna Salai, 3rd Floor,
Fathima Akther Court,
Teynampet, Chennai – 600 018.
Represented by its Authorized Signatory,
K.S.Vedhanarayanan ... Petitioner
Vs
The Assistant Commissioner (CT),
Alwarpet Assessment Circle,
Chennai – 28. ... Respondent
Prayer: Petition filed under Article 226 of the Constitution of India to
issue a Writ of Certiorari, calling for the records of the Respondent in
TNGST 0820852/2001-2002 (R.C.No.212/2013/A1) dated 30.08.2013
and quash the same.
For Petitioner : Mr. R.L. Ramani
Standing Counsel
for Mr.B. Raveendran
For Respondent : Mr. V. Haribabu
Additional Government Pleader (Tax)
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W.P. No. 28744 of 2013
ORDER
This writ petition has been filed by the Petitioner, praying for the issuance of Writ of Certiorari, to call for the records of the Respondent in TNGST 0820852/2001-2002 (R.C.No.212/2013/A1) dated 30.08.2013 and quash the same.
2. Heard the learned Standing Counsel for the Petitioner for the Petitioner and learned Additional Government Pleader (Tax) for the Respondent.
3. A short point that arises for consideration in this Writ Petition is whether the Respondents were justified in relying the relevant decision of the Hon'ble Supreme Court which was later referred to the Full Bench of the Hon'ble Supreme Court, the issue has now been answered by the Full Bench of the Hon'ble Supreme Court in the case of Kone Elevator India Pvt. Ltd., Vs State of Tamil Nadu and others, (2008) 15 VST 457 (SC) Since the Petitioner has challenged only the notice and since the records http://www.judis.nic.in 2/4 W.P. No. 28744 of 2013 have not been produced, liberty is given to the Petitioner to produce the record and evidences. The Respondent shall pass a speaking order within a period of three months from the date of receipt of a copy of this order in terms of the decision of the Hon'ble Supreme Court rendered in the aforesaid Judgment. (cited supra).
4. This Writ Petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.
19.12.2019 arb Index: Yes/ No Internet : Yes/No C. SARAVANAN, J.
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W.P. No. 28744 of 2013
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