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Madras High CourtWP/5547/2023allowed

Shri Chakra Agencies v. State Tax Officer

2025-11-24Honourable Mr Justice C. Saravanan5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No s . 5547 , 5550, 5551 & 5553 and WMP.Nos.

5566, 5567, 5569 & 5570 of Shri Chakra Agencies Rep by its Proprietary A.Jayasutha 52-A, South Udyarpalayam Narayasamy Street Attur-636108 ....Petitioner in all the cases Vs.

State Tax officer Attur (Town) Circle No.127, Gandhi Nagar Attur - 636102 ..Respondent in all the cases Prayer in W.P.No.5 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.886961/2014-15 dated 01.02.2023 and Page No. 1 of 5

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.

Prayer in W.P.No.5 5 50 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.

Prayer in W.P.No.5 5 51 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.

Prayer in W.P.No.5 5 53 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.886961/2015-16 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 Page No. 2 of 5

23.03.2007.

For Petitioner in all the cases : Mr. B.Raveendran For Respondent in all the cases : Mr.TNC.Kaushik Additional Government Pleader COMMON

ORDER

Mr.TNC.Kaushik, learned Additional Government Pleader takes notice for the Respondent.

2. These Writ Petitions are being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondent.

3. The petitioner has challenged the following impugned order as detailed below:

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 Page No. 3 of 5

4.

5553/2023 2015-16 02.02.2023

4. Both the learned counsel for the Petitioner and the Respondent confirmed that the issue is covered in favour of the petitioner in terms of the order dated 18.12.2024 in WP.No.14092 of 2022 filed by one Natesan Vs. State Tax Officer. This order has also been followed in several other cases.

5. The aforesaid order was followed in the petitioner's own case in 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 order dated 18.12.2024 in WP.14092/2022 and in view of the order dated 24.06.2025 in WP.No.10348 of 2022 this petitioner's own case C.SARAVANAN.,J gv

6. These Writ Petitions stand allowed. No costs. Connected Writ Page No. 4 of 5

Miscellaneous Petitions are closed.

24.11.2025 gv To:

State Tax officer Attur (Town) Circle No.127, Gandhi Nagar Attur - 636102 W.P.No s . 5547 , 5550, 5551 & 5553 and WMP.Nos.

5566, 5567, 5569 & 5570 of Page No. 5 of 5