Madras High CourtWP(MD)/13361/2022allowed

Karuppaian .S v. The Assistant Commissioner

2022-08-05Honourable Mr Justice G.R.Swaminathan2 pages

WMP(MD) No.13361 of 2022 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Special Original Jurisdiction ) Thursday, the Twenty Second day of September Two Thousand and Twenty Two PRESENT The Hon`ble Mr.Justice MOHAMMED SHAFFIQ WMP(MD) No.13361 of 2022 IN WP(MD) No.18343 of 2022 M/S.MADURA PAPERS REP.BY ITS MANAGING PARTNER S.PANDITHURAI ... PETITIONER Vs THE COMMERCIAL TAX OFFICER, VENGALAKADAI STREET CIRCLE, MADURAI.

... RESPONDENT Petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to grant an order of Interim Stay of all further proceedings of the respondent in TIN No.33375140403/2010-11 dated 30.05.2022 pending disposal of the above writ petition.

Prayer in WP(MD). 18343/ 2022 :

To issue a Writ of Certiorari, calling for the records pertaining to the impugned order passed by the respondent in TIN No.33375140403/2010-11 dated 30.05.2022 and quash the same as illegal, arbitrary and without jurisdiction as the same is barred by limitation as per the provisions of the Tamil Nadu Value Added Tax Act, 2006 and also in view of the judicial decisions rendered by this Hon'ble High Court in the case of M.U.A. Arumugaperumal and Sons reported in 16 VST 188 (2008).

ORDER : This petition coming up for orders on this day, upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of M/S.A.SATHEESH MURUGAN, Advocate for the petitioner, the court made the following order:- Post on 27.09.2022.

https://www.mhc.tn.gov.in/judis 1/2

WMP(MD) No.13361 of 2022 Interim order already granted is extended till then. sd/- 22/09/2022 / TRUE COPY / /09/2022 Sub-Assistant Registrar (C.S.) Madurai Bench of Madras High Court, Madurai - 625 023.

TO THE COMMERCIAL TAX OFFICER VENGALAKADAI STREET CIRCLE, MADURAI.

+1. C.C. to Mr.R.D.GANESAN, Advocate SR.No.10405.

ORDER

IN WMP(MD) No.13361 of 2022 IN WP(MD) No.18343 of 2022 Date :22/09/2022 MK/SBN/SAR.I/23.09.2022/2P/3C https://www.mhc.tn.gov.in/judis 2/2