M/S.Jasmine Excel vs The Assistant Commissioner (Ct)
2024 Latest Caselaw 17943 Mad

Madras High Court

M/S.Jasmine Excel vs The Assistant Commissioner (Ct) on 9 September, 2024

Author: J.Nisha Banu

Bench: J.Nisha Banu

                                                                        W.A.No.2493 OF 2024

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                            DATED : 09.09.2024

                                                    CORAM :

                                    THE HON'BLE MRS. JUSTICE J.NISHA BANU
                                                    AND
                                    THE HON'BLE MRS. JUSTICE R.KALAIMATHI

                                              W.A.Nos.2493 of 2024
                                                     and
                                              CMP.No.17855 of 2024


                 M/s.Jasmine Excel
                 rep.by its Partner
                 M.H.Khaleel Rahman
                 No./1, Venkata Subba Reddy Street,
                 Athipet, Chennai 58.                            ..Petitioner/Appellant

                                                      Vs

                 The Assistant Commissioner (CT)
                 Koyambedu Assessment Circle,
                 Station Market Management Committee
                  Building, Koyambedu,
                 Chennai 600 107.                                 .... Respondent/Respondent


                 PRAYER: Writ Appeal filed under Clause 15 of the Letters Patent to set aside

                 the order of the learned Judge dated 22.01.2021, passed in W.P.No.28639 of

                 2010.




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https://www.mhc.tn.gov.in/judis
                                                                             W.A.No.2493 OF 2024



                                  For Appellant     : Mr.P.Ramesh

                                  For Respondent    : Mr.G.Nanmaran, Spl.G.P



                                                    JUDGMENT

(Judgment of the Court was delivered by J.NISHA BANU.,J.)

The Writ Appeal is filed as against the order passed by the learned

Single Judge in W.P.No.28639 of 201 dated 22.01.2021.

2. The learned Single Judge set aside the impugned order of the

respondent dated 29.10.2010 and remitted the case back to the respondent-

Assistant Commissioner (CT), to pass a fresh order. The learned Single Judge

further directed the writ petitioner to deposit 50% of the disputed tax with the

respondent.

3. We heard both sides and perused the records and the impugned order.

4. The learned Single Judge has given a finding that the writ petitioner

https://www.mhc.tn.gov.in/judis W.A.No.2493 OF 2024

abused the jurisdiction of this court by filing the writ petition and even though

the petitioner had a choice to approach the Appellate Commissioner against

the order impugned, the petitioner has gained time and postponed the liability.

The learned Single Judge, further set aside the impugned assessment order

dated 29.10.2010 and directed the petitioner to deposit 50% of the disputed tax

within one month. However, the appellant filed this writ appeal with delay of

1084 days, stating that since they are not in a position to settle the dispute

under the Samadhan Scheme, this writ appeal is filed.

5. In view of the observations made by the learned Single Judge in

paragraphs 11 to 14 of the order dated 22.01.2021, this writ appeal is

dismissed. The matter for consideration is already before the respondent-

Assistant Commissioner (CT). So it is for the appellant/assessee to go before

the respondent and substantiate their stand after complying with the conditions

stipulated in the order passed by the learned Single Judge dated 22.01.2021.

6. The respondent-Assistant Commissioner (CT) shall de-novo consider

the matter and pass a reasoned order on merits.

https://www.mhc.tn.gov.in/judis W.A.No.2493 OF 2024

7. Finding no merits in the case, the Writ Appeal is dismissed. No costs.

Consequently, connected miscellaneous petition is closed.

                                                                 (J.N.B.J.)      (R.K.M.,J.)

                                                                          09.09.2024

                 Internet:Yes/No
                 Index: Yes/No

                 sk/nvsri

                 To

                 The Assistant Commissioner (CT)
                 Koyambedu Assessment Circle,

Station Market Management Committee Building, Koyambedu, Chennai 600 107.

https://www.mhc.tn.gov.in/judis W.A.No.2493 OF 2024

J.NISHA BANU ,J.

and R.KALAIMATHI, J.

sk/nvsri

09.09.2024

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