The Assistant Commissioner (St) vs Tvl. Scm Garments Pvt Ltd
2025 Latest Caselaw 137 Mad

Madras High Court

The Assistant Commissioner (St) vs Tvl. Scm Garments Pvt Ltd on 1 April, 2025

Author: Mohammed Shaffiq

Bench: Mohammed Shaffiq

                                                                                                WA Nos.2967 of 2023 etc.


                                       IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED: 01.04.2025

                                                                CORAM

                                        THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
                                                                   AND
                                       THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ


                                   WA Nos.2967, 2997, 2988, 2983, 2982 of 2023; 238 of 2024
                                                             and
                                        CMP Nos.24625, 24712, 2471 1, 24624, 24817,
                                      24814, 24773, 24763, 24713 of 2023; 1427 of 2024


                     WA Nos.2967, 2997, 2988, 2983, 2982 of 2023

                     The Assistant Commissioner (ST)
                     Tiruppur (North) Assessment Circle
                     CT Main Building
                     Kumaran Road
                     Tiruppur-641601                                                       : Appellant

                                  Vs

                     Tvl. SCM Garments Pvt Ltd
                     Rep by its Director Thiru.T.Loganathan
                     No.57, VOC Nagar (South)
                     Valayankadu, Tiruppur-641603                                          : Respondent

                     Prayer: Appeals filed against the order passed by the learned Single Judge
                     in WP Nos.7663, 7668, 7670, 7664, 7667 of 2021 dated 30.06.2021.


                     Page 1 of 4



https://www.mhc.tn.gov.in/judis                  ( Uploaded on: 01/04/2025 08:45:16 pm )
                                                                                           WA Nos.2967 of 2023 etc.




                     For Appellant            :         Mr.C.Harsha Raj,
                                                        Special Government Pleader

                     For Respondent           :         Mr.J.Adithya Reddy



                     WA No.238 of 2024

                     1.The Assistant Commissioner (ST)
                       North Assessment Circle,
                       Tiruppur.

                     2.The Commissioner of Commercial Taxes
                       Ezhilagam, Chepauk, Chennai-5                                  : Appellants

                                  Vs

                     M/s.Best Corporation (P) Ltd
                     89/2 Padmavathipuram Avinasi Road
                     Tiruppur - 641603.
                     Rep. by its Managing Director R.Rajkumar.                        : Respondent

                     Prayer: Appeal filed against the order passed by the learned Single Judge in
                     W.P.No.9646 of 2013 dated 04.08.2021.



                     For Appellants           :         Mr.C.Harsha Raj,
                                                        Special Government Pleader

                     For Respondent           :         Mr.S.Raveekumar




                     Page 2 of 4



https://www.mhc.tn.gov.in/judis             ( Uploaded on: 01/04/2025 08:45:16 pm )
                                                                                              WA Nos.2967 of 2023 etc.


                                                        COMMON JUDGMENT

(Judgment of the Court was delivered by the Hon'ble Chief Justice)

Mr.Harsha Raj states that the issue involved in these writ appeals is

covered by a judgment of this Court in Eastman Exports Global Clothing

(P) Ltd vs. The Assistant Commissioner (CT) Tirupur (North (Circle),

Tirupur1 .

2. Mr.Ravee Kumar and Mr.Adithya Reddy, both concur. Therefore,

the appeals are disposed of. There will be no order as to costs.

Consequently, the interim applications also stand disposed of.

                                          (K.R.SHRIRAM, CJ.)                       (MOHAMMED SHAFFIQ, J.)
                                                                          01.04.2025
                     Index                    : Yes/No
                     Neutral Citation         : Yes/No
                     tar




                     1 (2023) 1 12 GSTR 106 (Mad)





https://www.mhc.tn.gov.in/judis                     ( Uploaded on: 01/04/2025 08:45:16 pm )
                                                                                          WA Nos.2967 of 2023 etc.


                                                                            THE HON'BLE CHIEF JUSTICE
                                                                                                  AND
                                                                                     MOHAMMED SHAFFIQ, J.

                                                                                                        (tar)
                     To

1.The Assistant Commissioner (ST) Tiruppur (North) Assessment Circle CT Main Building, Kumaran Road, Tiruppur-641601

2.The Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai-5

WA Nos.2967, 2997, 2988, 2983 2982 of 2023; 238 of 2024

01.04.2025

https://www.mhc.tn.gov.in/judis ( Uploaded on: 01/04/2025 08:45:16 pm )