M/S. The Metal Powder Company vs. The Assistant Commissioner(CT)

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WP(MD)/2212/2013HC MadrasGSTCNR HCMD01004900201318 February 2022Bench: HONOURABLE MR JUSTICE C. SARAVANAN3 pages

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Heard together (3 matters)

W.P.(MD).No.2212 of 2013
W.P.(MD).No.3061 of 2013
W.P.(MD).No.3062 of 2013

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Cause title — parties, addresses and appearances
W.P(MD)Nos.2212, 3061 and 3062 of 2013 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.02.2022 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD).Nos.2212, 3061 and 3062 of 2013 W.P.(MD).No.2212 of 2013 M/s.The Metal Powder Company Limited, Rep by its Secretary, C.P.Chinnachamy, ... Petitioner Vs. The Assistant Commissioner(CT), Thirupparankundram Assessment Circle, Madurai-20. ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records in TIN 33616230260/2008-2009 dated 07.01.2013 for the assessment year 2008-09 on the file of the respondent and quash the same as illegal, arbitrary, and against the law and direct the respondent to pass order after taking into consideration the documents such as statements, annexure, forms and bill of lading etc, filed by the petitioner along with the replies to the pre revision notice. For Petitioner : Mr.A.Thiyagarajan Senior Counsel For Mr.S.Karunakar For Respondent : Mr.S.Shaji Bino Special Government Pleader W.P.(MD).No.3061 of 2013 M/s.The Metal Powder Company Limited, Rep by its Secretary, C.P.Chinnachamy, ... Petitioner Vs. The Assistant Commissioner(CT), Thirupparankundram Assessment Circle, Madurai-20. ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified 1/3 https://hcservices.ecourts.gov.in/hcservices/ W.P(MD)Nos.2212, 3061 and 3062 of 2013 Mandamus, calling for the records in TIN 33616230260/2007-2008 dated 31.01.2013 for the assessment year 2007-2008 on the file of the respondent and quash the same as illegal, arbitrary, and against the law and direct the respondent to pass order after taking into consideration the documents such as statements, annexure, forms and bill of lading etc, filed by the petitioner along with the replies to the pre revision notice. For Petitioner : Mr.A.Thiyagarajan Senior Counsel For Mr.S.Karunakar For Respondent : Mr.S.Shaji Bino Special Government Pleader W.P.(MD).No.3062 of 2013 M/s.The Metal Powder Company Limited, Rep by its Secretary, C.P.Chinnachamy, ... Petitioner Vs. The Assistant Commissioner(CT), Thirupparankundram Assessment Circle, Madurai-20. ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records in TIN 33616230260/2006-2007 dated 07.02.2013 for the assessment year 2006-2007 on the file of the respondent and quash the same as illegal, arbitrary, and against the law and direct the respondent to pass order after taking into consideration the documents such as statements, annexure, forms and bill of lading etc, filed by the petitioner along with the replies to the pre revision notice. For Petitioner : Mr.A.Thiyagarajan Senior Counsel For Mr.S.Karunakar For Respondent : Mr.S.Shaji Bino Special Government Pleader

COMMON ORDER Heard the learned senior counsel for the petitioner and recording the submission of the learned senior counsel for the petitioner that the petitioner has deposited 25% of the amount confirmed in the respective impugned orders for the three assessment years 2006-2007, 2007-2008 and 2008-2009. 2/3 https://hcservices.ecourts.gov.in/hcservices/ counsel for the petitioner. No costs. Assistant Registrar(CS-III) //// / /2022 Sub Assistant Registrar(CS) sn Note : In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

To The Assistant Commissioner(CT), Thirupparankundram Assessment Circle, Madurai-20. +1 CC to M/s.SPL GP ( SR-7410 & 7408[F] dated 21/02/2022 ) W.P(MD).Nos.2212, 3061 and 3062 of 2013 18.02.2022 rj(CO) TR(07.03.2022) 3P 3C 3/3 https://hcservices.ecourts.gov.in/hcservices/

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