M/S.Premier Leather Products Pvt. Ltd., v. The Commercial Tax Officer, (Ct),
IN THE HIGH COURT OF JUDICATURE AT MADRAS
( Special Original Jurisdiction ) Wednesday, the Seventh day of October Two Thousand Twenty PRESENT THE HON`BLE DR JUSTICE ANITA SUMANTH WP Nos.28013 and 27870 of 2019 M/S.PREMIER LEATHER PRODUCTS [ PETITIONER IN WP.28013/2019 ] PVT. LTD., REP. BY ITS DIRECTOR, K.V.SUSHEELA, 22 SECOND CROSS STREET, INDIRA NAGAR ADAYAR, CHENNAI 6000 020.
M/S. CHAUSSURES PREMIERES, [ PETITIONER IN WP.27870/2019 ] REP. BY ITS PARTNER, S.MOHANAKRISHNAN, 22, SECOND CROSS STREET, INDIRA NAGAR, ADAYAR, CHENNAI - 600020 Vs 1 THE COMMERCIAL TAX OFFICER, [ RESPONDENTS IN BOTH THE PETITIONS] (CT),, ADAYAR CIRCLE, TALUK OFFICE BUILDING, GREENWAYS ROAD, CHENNAI 600 028.
2 THE JOINT COMMISSIONER (CT), CHENNAI (EAST) DIVISION, GREAMS ROAD, CHENNAI -6.
3 THE ADDITIONAL CHIEF SECRETARY, AND COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI -5.
Writ Petitions under article 226 of the Constitutions of India praying that in these circumstances stated therein and in the respective affidavits filed therewith the High Court will be pleased to issue writ in nature of writ of Certiorarified Mandamus
(1) Call for the records of the 3rd respondent in D5/1275/2019 dated 15/05/2019 and quash the same under Article 226 of the Constitution of India and direct the 3rd respondent to pass appropriate orders on the petition dated 01/07/2019. (in WP.28013/2019) and;
(2) To call for the records of the 3rd respondent in D5/ 1274/ 2019 dated 15.05.2019 and quash the same under Article 226 of the Constitution of India and direct the 3rd respondent to pass appropriate orders on the petition dated 01.07.2019 (in WP.27870/2019)
Order : These petitions coming on this day for hearing upon perusing the petitions and the respective affidavits filed in support thereof and upon hearing the arguments of MR.R.KUMAR, Advocate for the petitioner in both the petitions the court made the following order:- The documents placed between pages 6 and 62 of rejoinder to counter dated 18.11.2019 and 11.09.2020 are intra departmental communications where a cross verification is sought by the petitioners' assessing officer from the assessing officer of the supplying dealer in regard to the local purchases made.
2. The above cross-verification has been sought consequent upon Form-W filed by the petitioner seeking refund. The respondents are directed to do the needful in regard to the refund sought and pass necessary orders before the next date of hearing. The petitioner may be called upon to furnish documents such as Form-W if it is not available on the file of the respondent
3. List on 09.11.2020.
-sd/- 07/10/2020 / TRUE COPY / Sub-Assistant Registrar ( Statistics / C.S. ) High Court, Madras - 600 104.
TO 1 THE COMMERCIAL TAX OFFICER (CT), ADAYAR CIRCLE, TALUK OFFICE BUILDING, GREENWAYS ROAD, CHENNAI 600 028.
2 THE JOINT COMMISSIONER (CT), CHENNAI (EAST) DIVISION, GREAMS ROAD, CHENNAI -6.
3 THE ADDITIONAL CHIEF SECRETARY, AND COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI -5.
C.C. to MR.R.KUMAR Advocate SR.NOS.5226 AND 5227 The Government Advocate, High Court, Madras - 104. Order in WP.Nos.28013 and 27870/2019 Date :07/10/2020 From 26.2.2001 the Registry is issuing certified copies of the Interim Orders in this format RRI 15/10/2020