Madras High Court
M/S.Senthur Traders vs The Assistant Commissioner (St) on 13 March, 2023
Author: Anita Sumanth
Bench: Anita Sumanth
W.P.Nos.7599, 7603, 7608 & 7609 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 13.03.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.7599, 7603, 7608 & 7609 of 2023
and WMP Nos.7715, 7718, 7725, 7727, 7733,
7734, 7738 & 7739 of 2023
M/s.Senthur Traders,
Represented by its Proprietor
S.Bhuvaneshwar
residing at No.396/2, Jai Nagar,
2nd Street, Kangeyam Road,
Vijayapuram (Via), Tiruppur. ... Petitioner in all WPs
Vs
The Assistant Commissioner (ST)
Rural-I Assessment Circle,
Tirupur. ... Respondent in all WPs
PRAYER in WP.7599 of 2023: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Certiorari to call for the
impugned proceedings of the respondent in TIN 33332394161/2012-2013 and
to quash the impugned orders dated 28.10.2020 and the consequential/revised
order dated 18.12.2020 as both are passed contrary to the law laid down by the
Madras High Court in the case of M/s.Sri Vinayaga Agencies Vs Assistant
Commissioner (CT) Vadapalani -I Assessment Circle reported in 60 VST 283
affirmed by the Hon'ble Division Bench of the Madras High Court in the case
of the Assistant Commissioner (CT), Vadapalani Asst Circle and another Vs Sri
Vinayaga Agencies in W.A.No.1464/2016 by an order dated 7.12.2016 and also
https://www.mhc.tn.gov.in/judis
W.P.Nos.7599, 7603, 7608 & 7609 of 2023
by the orders of the Division Bench of the Madras High Court in the case of
The Assistant Commissioner (CT) Vadapalani and another Vs Sri Vinayaga
Agencies in W.A.No.4292/2019 by order dated 4.3.2020, in the case of
Assistant Commissioner (CT), Thiruverkadu Asst Circle Vs Infiniti Wholesale
Limited reported in 99 VST 341 and by another Division Bench of the Madurai
Bench of the Madras High Court in the case of M/s.Sri Balaji Traders Vs The
Commercial Tax Officer-I in W.A(MD)Nos.1232 and 1233/2019 by an order
dated 18.11.2019 and also passed in violation of the principles of natural
justice.
PRAYER in WP.7603 of 2023: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Certiorari to call for the
impugned proceedings of the respondent in TIN 33332394161/2013-2014 and
to quash the impugned order dated 18.12.2020 as passed contrary to the law
laid down by the Madras High Court in the case of M/s.Sri Vinayaga Agencies
Vs Assistant Commissioner (CT) Vadapalani -I Assessment Circle reported in
60 VST 283 affirmed by the Hon'ble Division Bench of the Madras High Court
in the case of the Assistant Commissioner (CT), Vadapalani Asst Circle and
another Vs Sri Vinayaga Agencies in W.A.No.1464/2016 by an order dated
7.12.2016 and also by the orders of the Division Bench of the Madras High
Court in the case of The Assistant Commissioner (CT) Vadapalani and another
Vs Sri Vinayaga Agencies in W.A.No.4292/2019 by order dated 4.3.2020, in
the case of Assistant Commissioner (CT), Thiruverkadu Asst Circle Vs Infiniti
Wholesale Limited reported in 99 VST 341 and by another Division Bench of
the Madurai Bench of the Madras High Court in the case of M/s.Sri Balaji
Traders Vs The Commercial Tax Officer-I in W.A(MD)Nos.1232 and
1233/2019 by an order dated 18.11.2019 and also passed in violation of the
principles of natural justice.
https://www.mhc.tn.gov.in/judis
W.P.Nos.7599, 7603, 7608 & 7609 of 2023
PRAYER in WP.7608 of 2023: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Certiorari to call for the
impugned proceedings of the respondent in TIN 33332394161/2014-2015 and
to quash the impugned order dated 31.12.2020 as passed contrary to the law
laid down by the Madras High Court in the case of M/s.Sri Vinayaga Agencies
Vs Assistant Commissioner (CT) Vadapalani -I Assessment Circle reported in
60 VST 283 affirmed by the Hon'ble Division Bench of the Madras High Court
in the case of the Assistant Commissioner (CT), Vadapalani Asst Circle and
another Vs Sri Vinayaga Agencies in W.A.No.1464/2016 by an order dated
7.12.2016 and also by the orders of the Division Bench of the Madras High
Court in the case of The Assistant Commissioner (CT) Vadapalani and another
Vs Sri Vinayaga Agencies in W.A.No.4292/2019 by order dated 4.3.2020, in
the case of Assistant Commissioner (CT), Thiruverkadu Asst Circle Vs Infiniti
Wholesale Limited reported in 99 VST 341 and by another Division Bench of
the Madurai Bench of the Madras High Court in the case of M/s.Sri Balaji
Traders Vs The Commercial Tax Officer-I in W.A(MD)Nos.1232 and
1233/2019 by an order dated 18.11.2019 and also passed in violation of the
principles of natural justice.
PRAYER in WP.7609 of 2023: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Certiorari to call for the
impugned proceedings of the respondent in TIN 33332394161/2015-2016 and
to quash the impugned order dated 18.2.2021 as passed contrary to the law laid
down by the Madras High Court in the case of M/s.Sri Vinayaga Agencies Vs
Assistant Commissioner (CT) Vadapalani -I Assessment Circle reported in 60
VST 283 affirmed by the Hon'ble Division Bench of the Madras High Court in
the case of the Assistant Commissioner (CT), Vadapalani Asst Circle and
another Vs Sri Vinayaga Agencies in W.A.No.1464/2016 by an order dated
https://www.mhc.tn.gov.in/judis
W.P.Nos.7599, 7603, 7608 & 7609 of 2023
7.12.2016 and also by the orders of the Division Bench of the Madras High
Court in the case of The Assistant Commissioner (CT) Vadapalani and another
Vs Sri Vinayaga Agencies in W.A.No.4292/2019 by order dated 4.3.2020, in
the case of Assistant Commissioner (CT), Thiruverkadu Asst Circle Vs Infiniti
Wholesale Limited reported in 99 VST 341 and by another Division Bench of
the Madurai Bench of the Madras High Court in the case of M/s.Sri Balaji
Traders Vs The Commercial Tax Officer-I in W.A(MD)Nos.1232 and
1233/2019 by an order dated 18.11.2019 and also passed in violation of the
principles of natural justice.
(In all WPs)
For Petitioner : Mr.P.Rajkumar
For Respondents : Ms.Amrita Dinakaran
Government Advocate (Taxes)
COMMON ORDER
Mr.Rajkumar, learned counsel for the petitioner makes an endorsement to the effect that the petitioner will approach the appellate authority by way of statutory appeals and rightly so, seeing as the impugned orders are dated 28.10.2020, 18.12.2020, 31.12.2020 and 18.02.2021 and the same have been received proximate to the date of the order.
2. There is no justification, let alone acceptable justification for the delay in the institution of the present Writ Petitions on 07.03.2023. However and seeing as Ms.Amrita Dinanakaran, learned Government Advocate, who accepts notice for the respondent does not seriously object to the alternate relief https://www.mhc.tn.gov.in/judis W.P.Nos.7599, 7603, 7608 & 7609 of 2023 that is sought for and is proposed to be granted by this Court, liberty is granted to the petitioner to approach the appellate authority by way of statutory appeals within a period of three (3) weeks from today.
3. If the appeals are filed within the time stipulated as aforesaid, the same shall be taken on file by the appellate authority without reference to limitation, but subject to compliance with all other statutory conditions, including pre- deposit, if any.
4. These Writ Petitions are dismissed with liberty as above. No costs. Connected Miscellaneous Petitions are closed.
13.03.2023 Index : Yes / No Speaking Order Neutral Citation:Yes sl Note: Registry is directed to issue this order on or before 14.03.2023.
To The Assistant Commissioner (ST) Rural-I Assessment Circle, Tirupur.
https://www.mhc.tn.gov.in/judis W.P.Nos.7599, 7603, 7608 & 7609 of 2023 Dr.ANITA SUMANTH,J.
Sl W.P.Nos.7599, 7603, 7608 & 7609 of 2023 and WMP Nos.7715, 7718, 7725, 7727, 7733, 7734, 7738 & 7739 of 2023 13.03.2023 https://www.mhc.tn.gov.in/judis