Sri Paranjothi Traders vs. The State Tax Officer-2(St)(Int)
Facts
The petitioners, Sri Paranjothi Traders and M/s. Sadmurugan Traders, filed six writ petitions challenging assessment orders dated March 2, 2020, issued by the State Tax Officers. Subsequently, they filed six miscellaneous petitions seeking to modify earlier orders dated August 31, 2020, by directing the respondent to keep denovo adjudication proceedings in abeyance until the disposal of statutory appeals filed by the Respondent Department before the Deputy Commissioner (GST) Appeals. The Respondent Department had filed these appeals, identified by numbers GST-D/A.P.53/2020, GST-D/A.P.51/2020, GST-D/A.P.52/2020, GST-D/A.P.37/2020, GST-D/A.P.36/2020, and GST-D/A.P.35/2020. The matters were listed for hearing on December 21, 2021.
Held
The Court acceded to the request made by the petitioners' counsel to withdraw the six miscellaneous petitions. Consequently, all six miscellaneous petitions were dismissed as withdrawn. The Court explicitly stated that it had not expressed any view or opinion on the merits of the matter. The withdrawal of these petitions means that the request to keep the denovo adjudication proceedings in abeyance pending the disposal of statutory appeals was not adjudicated upon by the Court. The original writ petitions challenging the assessment orders remain unaffected by this order on the miscellaneous petitions, as the withdrawal pertained only to the interim relief sought.
Key Issues
1. Whether the denovo adjudication proceedings should be kept in abeyance pending the disposal of statutory appeals filed by the Respondent Department, as sought by the petitioners in their miscellaneous petitions. Petitioner's Argument: The petitioners argued that the denovo adjudication proceedings should be stayed to allow the statutory appeals, already filed by the Respondent Department, to be heard and decided. They sought modification of the previous orders dated August 31, 2020, to achieve this purpose. Revenue's Argument: The judgment does not record any specific arguments made by the Respondent Department regarding the stay of denovo adjudication proceedings. However, the Respondent Department had itself filed the statutory appeals, implying a procedural step in the overall tax dispute resolution process.
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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Special Original Juri iction )
Tue ay, the Twenty First day of December Two Thousand and Twenty One PRESENT The Hon`ble Mr.Justice M.SUNDAR W.M.P.[MD]Nos.5601, 5603, 5605, 5830, 5831 & 5832 of 2021 in W.P.(MD)Nos.8211, 8213, 8208, 8176, 8175 & 8173 of 2020 SRI PARANJOTHI TRADERS REPRESENTED BY ITS AUTHORISED REPRESENTATIVE K.TAMIL MANI ... PETITIONER/ PETITIONER in WMP(MD) Nos.5601,5603 & 5605 of 2021 M/S.SADMURUGAN TRADERS REPRESENTED BY ITS AUTHORISED REPRESENTATIVE K.TAMILMANI ... PETITIONER/ PETITIONER in WMP(MD) Nos.5830,5831 & 5832 of 2021 VS THE STATE TAX OFFICER-2(ST)(INT) REVIEW UNIT MADURAI ... RESPONDENT/ RESPONDENT in WMP(MD) Nos.5601,5603 & 5605 of 2021 THE STATE TAX OFFICER-INTELLIGENCE INSPECTION CELL-1 MADURAI ... RESPONDENT/ RESPONDENT in WMP(MD) Nos.5830,5831 & 5832 of 2021 Prayer in WMP(MD) No.5601 of 2021 in WP(MD) No.8211 of 2020: Petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to modify the order dated 31.08.2020 in WP(MD).No.8211 of 2020 by directing the respondent to keep the denovo adjudication p
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