Madras High Court
M/S.Sun Pharma Laboratories Limited vs The Commercial Tax Officer on 5 September, 2024
Bench: R.Suresh Kumar, C.Saravanan
W.A.Nos.1520, 1522, 1580 and 1585 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.09.2024
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR
AND
THE HON'BLE MR.JUSTICE C.SARAVANAN
Writ Appeal Nos.1520, 1522, 1580 and 1585 of 2021
and CMP Nos.9659, 9663, 9951 and 9952 of 2021
M/s.Sun Pharma Laboratories Limited
represented by T.Rangarajan
Manager-Taxation, 728-745 Part D
Survey No.636, 637, Dhadha Nagar
Pallavaram, Chennai-75. ... Appellant in all
the appeals
Vs.
1.The Commercial Tax Officer
Group II, Enforcement (East)
Greams Road, Chennai-6.
2.The State Tax Officer (FAC)
Group V Enforcement (East)
Chennai-6.
3.The Assistant Commissioner (ST)
Pammal Assessment Circle
Chennai-44. .... Respondents in
all the appeals
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Writ Appeals under Clause 15 of the Letters Patent against the order
dated 03.03.2021 in W.P.Nos.10533, 10496, 10729 and 10536 of 2020.
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For Appellant : Mr.V.Srikanth
For Respondents : Mr.V.Prashanth Kiran
Government Advocate
JUDGMENT
(Delivered by R. SURESH KUMAR, J.)
These appeals have been filed against the common order passed by the
writ Court dated 03.03.2021 made in W.P.Nos. 10533, 10496, 10729 and 10536
of 2020 along with some other connected writ petitions.
2. Against the order of assessment passed by the revenue dated
03.06.2019 served on the appellant on 24.06.2019, instead of filing an appeal
under the Statute on or before 24.08.2019, the assessee dealer has chosen to
file writ petitions by invoking the extraordinary jurisdiction of this Court under
Article 226 of the Constitution on 04.08.2020. Similar writ petitions were filed
without exhausting the appeal remedy and all those writ petitions were grouped
together and disposed of by a common order dated 03.02.2021, whereby since
there has been a huge delay in filing the writ petitions, on that ground itself all
the writ petitions were disposed of including the four writ petitions of the
present appellant, against which the present appeals are filed.
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3. It is represented by the learned counsel for both sides that, against the
very same common impugned order in respect of W.P.Nos.14722 and 14720 of
2020, already intra Court appeals have been filed in W.A.Nos.504 and 506 of
2022. While disposing of the said two writ appeals, a Co-ordinate Bench of this
Court in M/s.Raghul Power Agencies -vs- The Deputy Commercial Tax Officer,
Thiruvannamalai Assessment Circle, by order dated 10.03.2022 has passed the
following order:
" 8. Having regard to the above submission made by the counsel
for the appellant, which has not been seriously opposed by the revenue,
we grant liberty to the appellant to file statutory appeals before the
appellate authority within a period of two weeks from the date of receipt
of a copy of this judgment. If any such appeal is filed by the appellant,
the appellate authority shall entertain the same without raising any issues
on limitation and proceed further in accordance with law. If the
appellant fails to file such appeals within the stipulated time by this
Court, it is open to the assessing authority to proceed further in the
manner known to law.
9. With the above observations, these writ appeals stand disposed
of. No costs. Consequently, connected miscellaneous petitions are
closed."
4. In view of the said decision taken by the Co-ordinate Bench, these
appeals are also disposed of in the same terms. Accordingly, within two weeks
from the date of receipt of a copy of this order, the appellant shall approach the
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appellate authority for filing an appeal, where, apart from the 25% of the
payment already been made at the time of entertaining this appeal pursuant to
the conditional order, the appellant shall deposit another 25% along with the
Stay petition to be filed with the appeal as indicated above. If such appeal is
filed along with the Stay petition with a deposit of another 25% of the demand
made in the assessment order, that shall be entertained by the appellate
authority and be decided on merits and in accordance with law. It is made clear
that since already 25% of the demand has been paid and remaining 25% is
being paid as a condition now being passed in this order. The appellate authority
is expected to entertain the appeal and dispose of the same on merits and in
accordance with law as early as possible, without insisting upon any further
payment.
5. With these observations and directions, these writ appeals are disposed
of. No costs. Consequently, connected miscellaneous petitions are closed.
(R.S.K.,J.) (C.S.N.,J.)
05.09.2024
NCS : Yes/No
Index : Yes/No
KST
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To
1.The Commercial Tax Officer
Group II, Enforcement (East)
Greams Road, Chennai-6.
2.The State Tax Officer (FAC)
Group V Enforcement (East)
Chennai-6.
3.The Assistant Commissioner (ST)
Pammal Assessment Circle
Chennai-44.
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R.SURESH KUMAR, J.
AND
C.SARAVANAN, J.
KST
W.A.Nos.1520, 1522,
1580 and 1585 of 2021
05.09.2024
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