M/S.Vinayaka Alloys P Ltd v. The Central Sales Appellate Authority
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.03.2025 CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ & W.M.P.No.13214 of 2019 M/s. Vinayaka Alloys (P) Limited Rep. by its Managing Director M.Ashok Kumar Jain No.B-48E, SIPCOT, Gummidipoondi Tamil Nadu and having its regd. Office at 2A, Prince Apartments 18/59, Ormes Road, Kilpauk Chennai 600 010.
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Petitioner Vs.
1. The Central Sales Appellate Authority 5th Floor, NDMC Building, Yashwanth Place Satya Mark, Chanakyapuri New Delhi 110 021.
2. The State of Tamil Nadu Rep. by the Deputy Commissioner (CT) Chennai (South) Commercial Tax Buildings Chennai 600 006.
3. The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Rep. by its Secretary Chennai.
4. The Appellate Assistant Commissioner (CT) V Now upgraded as Appellate Deputy Commissioner (CT)V Kanchipuram.
5. The Commercial Tax Officer Ponneri Assessment Circle Ponneri.
6. The State of Karnataka Rep. by the Secretary to Government Department of Revenue, Bangalore Karnataka.
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Respondents Prayer : Petition filed under Article 226 of the Constitution of India seeking a writ of Certiorari to call for the impugned proceedings of the first respondent in F.No.CST/5 - 6/2014/145 dated 20.12.2018 relating to the assessment year CST 1995-96 and to quash the same as passed contrary to the provisions of the Central Sales Tax Act, 1956 and against the law laid down by the Supreme Court and High Courts in catena of decisions. For Petitioner :
Mr.P.Rajkumar For Respondents :
Mr.TNC Kaushik Additional Government Pleader for Respondents 2, 4 & 5 R3 - Tribunal
ORDER
(Order of the Court was made by the Hon'ble Chief Justice) After the petition was heard for sometime, Shri. Rajkumar sought leave of the Court to withdraw the petition with liberty to raise all the points before the Assessing Officer.
2. Shri. Kaushik submitted that in view of the remand by the Tribunal to the Assessing Officer to make further enquiries, a fresh assessment order will be passed, in accordance with law, after giving personal hearing to petitioner.
3. The Assessing Officer shall provide a list of details that will be required to be filed by petitioner and complete the assessment after making necessary enquiries and pass detailed assessment order dealing with all the submissions of petitioner by 30.06.2025. The notice for personal hearing shall be given at least five working days in advance. If the Assessing Officer is going to rely on any judgment or rulings of any Court or Tribunal, a list
thereof shall be made available along with notice for personal hearing so that petitioner will be able to deal with or distinguish the same. If the Assessing Officer is going to rely on any document, copies thereof shall be made available to petitioner and petitioner will be given two weeks' time to deal with/submit further objections/explanations.
4. We clarify that we have not made any observation on the merits of the matter.
5. Petition is disposed of. There shall be no order as to costs. Consequently, the interim application also stands disposed of. (K.R.SHRIRAM, CJ) (MOHAMMED SHAFFIQ,J.) 25.03.2025 Index :
Yes/No :
Yes/No kpl
To
1. The Central Sales Appellate Authority 5th Floor, NDMC Building, Yashwanth Place Satya Mark, Chanakyapuri, New Delhi 110 021.
2. The Deputy Commissioner (CT) Chennai (South) Commercial Tax Buildings Chennai 600 006.
3. The Secretary Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Chennai.
4. The Appellate Assistant Commissioner (CT) V Now upgraded as Appellate Deputy Commissioner (CT)V Kanchipuram.
5. The Commercial Tax Officer Ponneri Assessment Circle Ponneri.
6. The Secretary to Government Department of Revenue, Bangalore Karnataka.
THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ,J.
(kpl) 25.03.2025