Mukti Gold Private Limited v. State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.03.2025

CORAM

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ WA NO. 456 of 2025 Mukti Gold Private Limited Represented by Authorised Signatory Mr. Mahendrakumar Babulal Jain First Floor, Old No. 15/6 and 7, New No. 26/6 and 7, Mangesh Street, T. Nagar Chennai, Tamil Nadu 600017.

Appellant Vs State Tax Officer Adjudication (Intelligence), Cuddalore, Cuddalore Intelligence Division, Commercial Taxes Building, No. 1, Vallalar Nagar, Manjakuppam, Tamil Nadu 607001.

Respondent For Appellants :

Mr.Dharan V Gandhi For Respondent :

Mr.A.Edwin Prabakar State Govt. Pleader https://www.mhc.tn.gov.in/judis

The Hon'ble Chief Justice and Mohammed Shaffiq, J.

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) In the order dated 18.02.2025, paragraphs 3 and 4 read as under: "3. Therefore, appellant may pay the penalty under protest. Appellant may also provide a bank guarantee to secure the revenue. The bank guarantee shall be in favour of the State Tax Officer, Adjudication (Intelligence), Cudalore Intelligence Division, in the format to be provided by respondent.

4. Learned Advocate-General states that the draft of bank guarantee will be made available before the end of this week itself."

2. Mr.Dharan on behalf of appellant states that the draft of the bank guarantee is yet to be provided. If, by 4.00 p.m. today the draft of the bank guarantee is not provided, appellant may furnish bank guarantee in favour of the Registrar General of this Court as per the usual format. Mr.Prabakar says, he shall inform Mr.Harsha Raj about this order. (K.R.SHRIRAM, CJ.) (MOHAMMED SHAFFIQ, J.) 03.03.2025 sra To The State Tax Officer, Adjudication (Intelligence), Cuddalore, Cuddalore Intelligence Division, Commercial Taxes Building, No. 1, Vallalar Nagar, Manjakuppam, Tamil Nadu 607001. W.A.No.456 of 2025 https://www.mhc.tn.gov.in/judis