Muneeswaran vs. The Commissioner Of Commercial Taxes
Original PDF →No AI summary yet for this judgment.
Before: and
This writ petition is for a mandamus to direct the first and second respondents to release the petitioners' property based on the representation of the petitioners' dated 19.05.2026. 2.The grievance of the petitioners is that they have purchased the property from the third respondent namely Kalirajan by a registered sale deed dated 31.02.2025. According to the petitioners, even the sale considerations were all transferred through banking channels and the sale is a bonafide 2 https://www.mhc.tn.gov.in/judis purchase. They have also verified the encumbrance till the date of their purchase. Subsequently, the respondents 1 and 2 have attached the property for the alleged sales tax arrears of the third respondent, since the purchase is bonafide and it is prior to the date of attachment, the petitioners is seeking release of the same. 3.I have also heard the learned Government standing Counsel appearing on behalf of the respondents one and two. 4.This writ petition is disposed of at the admission stage. Considering the nature of relief that is granted no notice is issued to the third respondent, this Court is not expressing any opinion on the truth or otherwise of the averments that are made. 3 https://www.mhc.tn.gov.in/judis
Even with reference to sale that had happened prior to the attachment, the authorities still have to consider whether it is a bonafide sale or not, as per Section 81 of the Tamil Nadu Goods and Services Tax Act 2017. In this regard, Rule 147 of the Tamil Nadu Goods Services Tax Rules 2017 enables an aggrieved party to prefer a claim petition before the very Assessing Officer and the assessing Officer is entitled to consider the same by giving an opportunity to the petitioners and to pass orders thereon. 6.In view thereof, this writ petition is disposed of in the following terms: (i)The petitioners, along with the web copy of the order, shall make a fresh representation to the 4th respondent. (ii)Upon receipt of the same, the 4th respondent shall issue notice to the petitioners as well as the third respondent in the 4 https://www.mhc.tn.gov.in/judis writ petition and decide the issue in the manner known to law. (iii)No costs. Consequently, connected miscellaneous petition is closed. 23.06.2026 NCC:Yes/No Ns To 1.The Commissioner of Commercial Taxes, Department of Commercial Taxes, 4th Floor, Elizhagam, Kamarajarsalai, Chepak, Chennai 600005. 2.The Deputy Commissioner of Commercial Taxes, Sattur -2, Combined Commercial Taxes Building, Ngo Colony, Satchiyapuram, Sivakasi, Virudhunagar District. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. Ns
2026 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.