Indian Oil Corporation Ltd v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE OF MADRAS

DATED: 27.06.2019

CORAM:

THE HONOURABLE MR. JUSTICE M.S. RAMESH W.P.No.28908 of 2008 and MP.Nos.1 & 2 of 2008 Indian Oil Corporation Limited, rep. by its Deputy Manager- Finance G.Kumar, 139, Nungambakkam High Road, Chennai 600 034.

...Petitioner

Vs

1. The Assistant Commissioner (CT), Fast Track Assessment Circle - IV, 4th floor, PAPJM Building, Greams Road, Chennai 600 006.

2. The Joint Commissioner of Commercial Taxes (R.P.), Office of the Commissioner of Commercial Taxes, Chepauk, Chennai 600 005.

...Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to call for the records on the files of the second respondent herein in R.P No. 90/2007 dated 28.3.2008 confirming the proceedings of the first respondent in TIN/33270460111/2007-08 dated 29-10-2007 and issue a Writ of Certiorarified Mandamus, or order or direction, under Article 226 of the Constitution of India, 1950, quash the said proceedings and direct the first respondent to complete the final assessment of the respondent to complete the final assessment of the petitioners for the assessments year 2007-2008 for determining the tax dues, if any, in terms of Section 19(7) and such other provisions of the Tamil Nadu Value Added Tax Act, 2006.

https://hcservices.ecourts.gov.in/hcservices/

For Petitioner : Mr.K.Natarajan, SC for Mr.N.Inbarajan Mr.Sriprakash Mr.N.Prasad For Respondents: Mr.Mohammed Shafffiq, Spl.Govt.Pleader (Taxes)

O R D E R

The prayer sought for in the present writ petition is for a direction to direct the first respondent to complete the final assessment of the petitioners for the assessments year 20072008.

2. The learned counsel for the petitioner states that, on 20.01.2012, the final assessment has been completed and the order has also been passed in this regard. In view of the same, no effective orders can be passed in the present writ petition. Accordingly, the writ petition stands closed. No Costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar Pkn.

To

1. The Assistant Commissioner (CT), Fast Track Assessment Circle - IV, 4th floor, PAPJM Building, Greams Road, Chennai 600 006.

2. The Joint Commissioner of Commercial Taxes (R.P.), Office of the Commissioner of Commercial Taxes, Chepauk, Chennai 600 005.

+1cc to Mr.N.Inbarajan, Advocate sr.53126 +1cc to Special Government Pleader sr.54168 W.P.No.28908 of 2008 br(co) nr 29/07/2019 https://hcservices.ecourts.gov.in/hcservices/