Madras High CourtWA/2967/2023disposed of

The Assistant Commissioner (St) v. Tvl. Scm Garments Pvt Limited,

2025-04-01Honourable The Chief Justice,Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.04.2025

CORAM

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ WA Nos.2967, 2997, 2988, 2983, 2982 of 2023; 238 of 2024 and CMP Nos.24625, 24712, 24711, 24624, 24817, 24814, 24773, 24763, 24713 of 2023; 1427 of 2024 WA Nos.2967, 2997, 2988, 2983, 2982 of 2023 The Assistant Commissioner (ST) Tiruppur (North) Assessment Circle CT Main Building Kumaran Road Tiruppur-641601 : Appellant Vs Tvl. SCM Garments Pvt Ltd Rep by its Director Thiru.T.Loganathan No.57, VOC Nagar (South) Valayankadu, Tiruppur-641603 : Respondent Prayer: Appeals filed against the order passed by the learned Single Judge in WP Nos.7663, 7668, 7670, 7664, 7667 of 2021 dated 30.06.2021.

For Appellant :

Mr.C.Harsha Raj, Special Government Pleader For Respondent :

Mr.J.Adithya Reddy WA No.238 of 2024 1.The Assistant Commissioner (ST) North Assessment Circle, Tiruppur.

2.The Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai-5 : Appellants Vs M/s.Best Corporation (P) Ltd 89/2 Padmavathipuram Avinasi Road Tiruppur - 641603.

Rep. by its Managing Director R.Rajkumar.

: Respondent Prayer: Appeal filed against the order passed by the learned Single Judge in W.P.No.9646 of 2013 dated 04.08.2021.

For Appellants :

Mr.C.Harsha Raj, Special Government Pleader For Respondent :

Mr.S.Raveekumar

COMMON JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Mr.Harsha Raj states that the issue involved in these writ appeals is covered by a judgment of this Court in Eastman Exports Global Clothing (P) Ltd vs. The Assistant Commissioner (CT) Tirupur (North (Circle), Tirupur1.

2. Mr.Ravee Kumar and Mr.Adithya Reddy, both concur. Therefore, the appeals are disposed of. There will be no order as to costs. Consequently, the interim applications also stand disposed of. (K.R.SHRIRAM, CJ.) (MOHAMMED SHAFFIQ, J.) 01.04.2025 Index : Yes/No : Yes/No tar 1 (2023) 112 GSTR 106 (Mad)

THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ , J.

(tar) To 1.The Assistant Commissioner (ST) Tiruppur (North) Assessment Circle CT Main Building, Kumaran Road, Tiruppur-641601 2.The Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai-5 WA Nos.2967, 2997, 2988, 2983 2982 of 2023; 238 of 2024 01.04.2025