Madras High Court
WP/44792/2016 of Siemens Ltd., Vs The Assistant Commissioner on 29 December 2016
COURT OF JUDICATURE AT MADRAS DATED 29.12.2016 CORAM THE HONOURABLE
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 29.12.2016
CORAM
THE HONOURABLE Mr.JUSTICE S.VAIDYANATHAN
WP.No.44792 of 2016 andWMP.Nos.38626 and 38627 of 2016
Siemens Ltd,Represented by its Manager,Miss.G.Vasanthi,No.272/668,Seethakathi Business Centre,Anna Salai,Chennai - 600 006. .. Petitioner..Vs..1.The Assistant Commissioner (CT) Nungambakkam Assessment Circle, No.88, Mayor Ramanathan Road, Chennai - 600 031.2.The Appellate Deputy Commissioner (CT), (Central), PAPJM Buildings, 3rd Floor, No.34, Greams Road, Egmore, Chennai - 600 006.3.The Joint Commissioner (CT)(Chennai), PAPJM Buildings, 4th Floor, No.34, Greams Road, Egmore, Chennai - 600 006. ..Respondents Writ Petition filed under Article 226 of the Constitutionof India praying for a writ of Certiorarified Mandamus, to callfor the records of the case from the file of the firstrespondent herein, quash the impugned notice of the firstrespondent in TIN/33020460006/2007-08, 2008-09, 2010-11 to 2012-13, CST/59018/2006-07 to 2013-14 dated 22.12.2016 (served on23.12.2016), direct the second respondent to hear the appealsexpeditiously.
For Petitioner :
For Respondents:
Mr.R.Venkatraman,Senior Counselfor M/s.Lakshmi SriramMr.Kanmani Annamalai
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ORDER
By consent, the Writ Petition itself is taken up for finaldisposal.
2. Seeking to quash the impugned notice of the firstrespondent in TIN/33020460006/2007-08, 2008-09, 2010-11 to 2012-13, CST/59018/2006-07 to 2013-14 dated 22.12.2016 (served on23.12.2016) and to direct the second respondent to hear theappeals expeditiously, the present writ petition came to befiled.
3. The petitioner was a dealer registered on the files ofthe 1st respondent under the erstwhile Tamil Nadu General SalesTax Act, 1959 and the Central Sales Tax Act, 1956. Thepetitioner had been filing returns regularly. While so, afterhaving verified the records of the petitioner, the 1strespondent issued notices in respect of the assessment years inquestion and ultimately proceeded to pass the final assessmentorders. Aggrieved by the said orders, the petitioner preferredappeals which are now pending before the 2nd respondent andthere were conditional orders of stay in favour of thepetitioner. The petitioner in pursuance of the orders inmodification of the original orders of interim stay, furnishedbank guarantees. According to the petitioner, the orders ofinterim stay had already expired. The appeals were notimmediately taken up for hearing until 2014 on account ofadministrative reasons and the rescheduling of jurisdiction ofthe authority. Thereafter, the appeals were renumbered and takenup for hearing. Now, the grievance of the petitioner is thatpending appeals, arrears of tax are sought to be recovered byway of impugned notices. Hence, challenging the same, the writpetition is filed.
4. Heard both sides and also perused the records carefully.
5. The learned counsel for the petitioner would submit thatthe appeals are pending before the second respondent. At thisstage, the impugned notice is issued.
6. In view of the above, the impugned notice is set asideand the petitioner is directed to revive the bank guaranteeswithin two weeks from today for a further period of six monthsand in the meanwhile the appellate authority is directed to hearthe appeal and dispose of the same. Pending pronouncement of
https://hcservices.ecourts.gov.in/hcservices/
the order in the appeals, there shall be no recovery proceedings.
7. The writ petition is disposed of with the abovedirections. No costs. Consequently, connected MPs are closed.
-s/d- Assistant Registrar
True Copy
Sub-Assistant Registrartsi/aebTo1.The Assistant Commissioner (CT) Nungambakkam Assessment Circle, No.88, Mayor Ramanathan Road, Chennai - 600 031.2.The Appellate Deputy Commissioner (CT), (Central), PAPJM Buildings, 3rd Floor, No.34, Greams Road, Egmore, Chennai - 600 006.3.The Joint Commissioner (CT)(Chennai), PAPJM Buildings, 4th Floor, No.34, Greams Road, Egmore, Chennai - 600 006 +1 cc to M/s.Lakshmi Sriram Advocate sr 76463+1 cc to the Special Government Pleader (Taxes) High Court Madras sr 76465
WP.No.44792 of 2016
nml(co)aa02/01/2017