The Assistant Commissioner(Ct) v. Hindustand Motor Finance

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.08.2024 CORAM :

THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN The Assistant Commissioner (CT) Nandambakkam Assessment Circle No.17, Loganathan Nagar, 2nd Street Choolaimedu, Chennai - 600 004.

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Appellant Vs.

Tvl.Hindustan Motor Finance Corporation Ltd.

Represented by its Assistant General Manager (Finance) A.S.Gopalan, 21-C, (South Phase) 5th Street, Industrial Estate Guindy, Chennai - 600 032.

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Respondent Prayer: Petition filed under Clause 15 of the Letters Patent, against the order passed in W.P.No.4053 of 2017 dated 02.06.2017. For the Appellant :

Mr.C.Harsha Raj Additional Government Pleader For the Respondent :

Not ready in notice

JUDGMENT

(Order of the Court was made by C.SARAVANAN, J.) It is informed by the learned Additional Government Pleader that the issue is now squarely covered by the decision of a Single Judge of this Court in the case of M/s. Everest Industries Limited, rep. by its Senior Manager, Finance vs. State of

Tamil Nadu, rep. by its Secretary, Commercial Taxes Department and another1, which has also been affirmed by a Division Bench of this Court in the case of State of Tamil Nadu, rep. by its Secretary, Commercial Taxes Department and another Vs. M/s. Everest Industries Limited, rep. by its Senior Manager, Finance2. However, would submit that the Department is in appeal before the Hon'ble Supreme Court of India in SLP.No.5815 of 2023 and the Hon'ble Supreme Court of India has ordered stay of the refund of the amount.

2. Considering the same, we find no merit in the present writ appeal, accordingly, we dismiss the writ appeal, however with liberty to the respondent to proceed further in accordance with the decision of the Division Bench cited supra. There shall be no order as to costs. Consequently, C.M.P.No.9734 of 2018 is closed. (R.S.K., J.) (C.S.N, J) 30.08.2024 drm 1 WP No.7969 of 2014 & etc. batch; dated: 06.02.2017. 2 WA No.1260 of 2017 & etc. batch; dated: 31.03.2023.

R. SURESH KUMAR, J.

AND C. SARAVANAN , J.

(drm) 30.08.2024