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Madras High CourtWP/18558/2014disposed of

Coastal Packers Private Ltd v. The Assistant Commissioner

2021-06-17Honourable Mr Justice S.M. Subramaniam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.06.2021

CORAM

THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM W.P.No.18558 of 2014 and M.P.No.1 of 2015 Coastal Packers Private Ltd., Rep. by its Managing Director, S.B.Gunasekar, A.6/B, SIPCOT Complex, Cuddalore 607 005.

..Petitioner Vs.

The Assistant Commissioner (Commercial Taxes) Office of the Assistant Commissioner (Commercial Taxes) Cuddalore Taluk Assessment Circle, Cuddalore.

..Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records in RcA3/345/98 dated 10.05.2013 passed by the respondent and quash the same.

For Petitioner : Mr.Adithya Reddy for M/s.Suhrithparthasarathy For Respondent : Mr.V.Veluchamy Government Advocate

ORDER

The recovery notice dated 10.05.2013 is sought to be quashed in the present writ petition.

2.The petitioner admittedly is an assessee and availed the tax benefits under Interest Free Sales Tax Deferral Scheme to the tune of Rs.31.26 Lakhs for the period from 1993-94 to 200203 with a repayment schedule of 2002-03 to 2011-12. In this regard, the petitioner raised several grounds questioning the recovery notice issued by the respondent. However, the notice was issued based on the G.O.Ms.No.320 (Industries - MIG-II) Department dated 10.08.1993.

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3.The learned counsel for the petitioner fairly made a submission that the said G.O. is challenged in a separate Writ Petition which is pending and there is no interim order as such. 4.Under these circumstances, the present Writ Petition reserves no further adjudication and in the event of any favourable order in the Writ Petition which is pending, the petitioner is directed to pursue the issues thereafter and with this liberty, the Writ Petition stands disposed of. No costs. Consequently, connected Miscellaneous Petition is closed. -s/d- Assistant Registrar(CS-IX) True Copy Sub-Assistant Registrar gsa To The Assistant Commissioner (Commercial Taxes) Office of the Assistant Commissioner (Commercial Taxes) Cuddalore Taluk Assessment Circle, Cuddalore.

+1cc to M/s Arun Karthik Mohan Advocate SR. No. 28260 1cc to Special Government Pleader (Taxes) SR. No. 28482 W.P.No.18558 of 2014 ln (co) pr / 13/07/2021 https://hcservices.ecourts.gov.in/hcservices/