M/S.Micky Traders, v. The Commissioner Of Commercial

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 14.06.2018

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.26217 of 2009 and M.P.No.2 of 2009 M/s.Micky Traders, Rep. by its Proprietor, S.Garish Kumar, No.17/56, V.H.Road, Coimbatore.

... Petitioner vs.

1.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

2.The Assistant Commissioner (CT) (FAC), Oppanakara Street Circle, Coimbatore.

... Respondents Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the impugned proceedings of the first respondent in VAT CELL/7075/07/(VCC 421) dated 30.04.2007 and to quash the same, insofar as this petitioners is concerned as illegal and violative of the provisions of the CST Act, 1956. For Petitioner :

Mrs.R.Hemalatha For Respondents :

Mrs.G.Dhanamadhri, Government Advocate (Taxes)

O R D E R

The learned counsel on either side fairly submitted that the issue involved in this writ petition is squarely covered by the decision of this Court in the case of Ferrari Shoes (India) Pvt. Ltd., vs. The Deputy Commercial Tax Officer and Another in W.P.No.35586 of 2007 dated 26.10.2017.

https://hcservices.ecourts.gov.in/hcservices/

2. In the light of the above, this writ petition is allowed and the impugned notice is set aside. No costs. Consequently, the connected miscellaneous petition is closed. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar To 1.The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

2.The Assistant Commissioner (CT) (FAC), Oppanakara Street Circle, Coimbatore.

+1cc to Mr.R.Hemalatha, Advocate, S.R.No.37695 +1cc to the Spl Government Pleader, S.R.No.38004 W.P.No.26217 of 2009 RJ(CO) GSP(29/06/2018) https://hcservices.ecourts.gov.in/hcservices/