w w w . L a w y e r S e r v i c e s . i n



M/s. Elgi Electric & Industries Limited, Rep. by General Manager, Coimbatore v/s The Assistant Commissioner (CT) (FAC), Trichy Road Assessment Circle, Coimbatore


Company & Directors' Information:- T T G INDUSTRIES LIMITED [Active] CIN = U27209TN1987PLC014169

Company & Directors' Information:- V I P INDUSTRIES LIMITED [Active] CIN = L25200MH1968PLC013914

Company & Directors' Information:- A L M INDUSTRIES LIMITED [Active] CIN = U14100DL1996PLC129067

Company & Directors' Information:- S R K INDUSTRIES LIMITED [Active] CIN = L17121MH1991PLC257750

Company & Directors' Information:- S R INDUSTRIES LTD [Active] CIN = L29246PB1989PLC009531

Company & Directors' Information:- F E INDUSTRIES PRIVATE LIMITED [Active] CIN = U36100PB2003PTC026482

Company & Directors' Information:- N K INDUSTRIES LIMITED [Active] CIN = L91110GJ1987PLC009905

Company & Directors' Information:- T S I INDUSTRIES PRIVATE LIMITED [Under Process of Striking Off] CIN = U18101HR1997PTC034478

Company & Directors' Information:- B L A INDUSTRIES PRIVATE LIMITED. [Active] CIN = U10200MH1964PTC162314

Company & Directors' Information:- H G I INDUSTRIES LIMITED [Active] CIN = L40200WB1944PLC011754

Company & Directors' Information:- R P INDUSTRIES PRIVATE LIMITED [Active] CIN = U27100GJ2011PTC075812

Company & Directors' Information:- ELGI ELECTRIC AND INDUSTRIES LIMITED [Active] CIN = U31200TZ1963PLC000487

Company & Directors' Information:- D D INDUSTRIES LIMITED [Active] CIN = U74899DL1974PLC007169

Company & Directors' Information:- A G INDUSTRIES PVT LTD [Active] CIN = U27300HR1991PTC031378

Company & Directors' Information:- H. J. INDUSTRIES (INDIA) PRIVATE LIMITED [Active] CIN = U17120GJ2010PTC060769

Company & Directors' Information:- G R S INDUSTRIES LIMITED [Active] CIN = U00000PB2005PLC029159

Company & Directors' Information:- T S L INDUSTRIES LIMITED [Active] CIN = L65999WB1994PLC065255

Company & Directors' Information:- M F B INDUSTRIES LIMITED [Active] CIN = U31401TN1989PLC018274

Company & Directors' Information:- V S P INDUSTRIES PRIVATE LIMITED [Active] CIN = U17111TZ2005PTC011820

Company & Directors' Information:- M N INDUSTRIES PRIVATE LIMITED [Active] CIN = U24100TG2012PTC079737

Company & Directors' Information:- G I INDUSTRIES PRIVATE LIMITED [Active] CIN = U15312PB2010PTC033806

Company & Directors' Information:- E T C INDUSTRIES LIMITED [Active] CIN = U31200MP1995PLC009281

Company & Directors' Information:- S K INDUSTRIES PVT LTD [Active] CIN = U74899DL1991PTC045572

Company & Directors' Information:- S R V E INDUSTRIES LIMITED [Active] CIN = U03210TZ2006PLC012577

Company & Directors' Information:- ELECTRIC CORPORATION OF INDIA LIMITED [Amalgamated] CIN = U40101WB1997PLC084154

Company & Directors' Information:- P AND P INDUSTRIES LIMITED [Strike Off] CIN = U21010MH1992PLC068885

Company & Directors' Information:- N G INDUSTRIES LTD [Active] CIN = L74140WB1994PLC065937

Company & Directors' Information:- S L INDUSTRIES P. LTD. [Active] CIN = U15331WB1989PTC047543

Company & Directors' Information:- AMP INDUSTRIES LIMITED [Active] CIN = L51909AS1985PLC002332

Company & Directors' Information:- T R A T INDUSTRIES LIMITED [Active] CIN = U25199KL1996PLC010148

Company & Directors' Information:- B R INDUSTRIES LIMITED [Active] CIN = U74899DL1995PLC067120

Company & Directors' Information:- N M INDUSTRIES PRIVATE LIMITED [Active] CIN = U74120DL2008PTC175664

Company & Directors' Information:- S N L INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U17115RJ1994PTC008053

Company & Directors' Information:- J V INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057081

Company & Directors' Information:- A R INDUSTRIES PVT LTD [Active] CIN = U27101HR1995PTC032569

Company & Directors' Information:- D V S INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1992PTC049221

Company & Directors' Information:- C D INDUSTRIES LIMITED [Active] CIN = U27100MH1996PLC101277

Company & Directors' Information:- G V INDUSTRIES INDIA PRIVATE LIMITED [Active] CIN = U74900TG2014PTC096387

Company & Directors' Information:- G S M INDUSTRIES PRIVATE LIMITED [Active] CIN = U02001DL2002PTC117443

Company & Directors' Information:- B G INDUSTRIES LTD [Active] CIN = U26921ML1980PLC001830

Company & Directors' Information:- P K INDUSTRIES PRIVATE LIMITED [Active] CIN = U51900DL2012PTC241654

Company & Directors' Information:- M D INDUSTRIES PRIVATE LIMITED [Active] CIN = U91110GJ1994PTC022025

Company & Directors' Information:- L C INDUSTRIES PRIVATE LIMITED [Active] CIN = U15122UP2013PTC055697

Company & Directors' Information:- G. A. INDUSTRIES PRIVATE LIMITED [Active] CIN = U15435MH2005PTC151817

Company & Directors' Information:- P A S INDUSTRIES INDIA PRIVATE LIMITED [Active in Progress] CIN = U17121TZ2005PTC012171

Company & Directors' Information:- V AND S INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1990PTC039251

Company & Directors' Information:- M K J INDUSTRIES PRIVATE LIMITED [Active] CIN = U19111UP1989PTC010468

Company & Directors' Information:- P B INDUSTRIES PRIVATE LIMITED [Active] CIN = U29120MP1994PTC008840

Company & Directors' Information:- R & M INDUSTRIES PRIVATE LIMITED [Active] CIN = U24297TN1972PTC006185

Company & Directors' Information:- A M INDUSTRIES LTD [Active] CIN = U21012WB1977PLC030854

Company & Directors' Information:- A AND S INDUSTRIES PRIVATE LIMITED [Active] CIN = U17117DL1995PTC064137

Company & Directors' Information:- M C INDUSTRIES LTD [Active] CIN = U27106WB1993PLC058995

Company & Directors' Information:- D R INDUSTRIES PRIVATE LIMITED [Active] CIN = U24100WB2011PTC160058

Company & Directors' Information:- R. L. F. INDUSTRIES LIMITED [Active] CIN = U51909DL1983PLC015262

Company & Directors' Information:- U K INDUSTRIES PRIVATE LIMITED [Active] CIN = U24241WB1988PTC044355

Company & Directors' Information:- M G I INDUSTRIES PVT LTD [Active] CIN = U27310GJ2006PTC048707

Company & Directors' Information:- A D INDUSTRIES PRIVATE LIMITED [Active] CIN = U18101WB2008PTC131561

Company & Directors' Information:- V J INDUSTRIES PRIVATE LIMITED [Active] CIN = U29253KA2009PTC050226

Company & Directors' Information:- V T INDUSTRIES PVT LIMITED [Active] CIN = U29150WB1985PLC039217

Company & Directors' Information:- V T INDUSTRIES PVT LIMITED [Active] CIN = U29150WB1985PTC039217

Company & Directors' Information:- G R INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U34300PB1996PTC018671

Company & Directors' Information:- M. K. INDUSTRIES PRIVATE LIMITED [Active] CIN = U15549WB2008PTC130116

Company & Directors' Information:- R S V INDUSTRIES PRIVATE LIMITED [Active] CIN = U52399MH2008PTC180489

Company & Directors' Information:- K. A. INDUSTRIES PRIVATE LIMITED [Active] CIN = U14220JH2008PTC013409

Company & Directors' Information:- D K INDUSTRIES LIMITED [Active] CIN = U45202CH1994PLC014627

Company & Directors' Information:- D G INDUSTRIES PVT LTD [Active] CIN = U36942WB1946PTC013526

Company & Directors' Information:- R I L INDUSTRIES PRIVATE LIMITED [Active] CIN = U70101DL1993PTC052678

Company & Directors' Information:- I S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29100GJ2009PTC057308

Company & Directors' Information:- B M INDUSTRIES PRIVATE LIMITED [Active] CIN = U17000MH1997PTC109621

Company & Directors' Information:- R V S INDUSTRIES PRIVATE LIMITED [Active] CIN = U17111TZ1995PTC006398

Company & Directors' Information:- B N INDUSTRIES PRIVATE LIMITED [Active] CIN = U67120AS1994PTC004273

Company & Directors' Information:- A J INDUSTRIES PRIVATE LIMITED [Active] CIN = U17120MH2004PTC145040

Company & Directors' Information:- S. A. A INDUSTRIES PRIVATE LIMITED [Active] CIN = U01549TZ1997PTC007927

Company & Directors' Information:- C R I INDUSTRIES PRIVATE LIMITED [Amalgamated] CIN = U29120TZ2002PTC010129

Company & Directors' Information:- A C T INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018724

Company & Directors' Information:- G B INDUSTRIES PRIVATE LIMITED [Active] CIN = U29220PN2011PTC139883

Company & Directors' Information:- S D B INDUSTRIES LIMITED [Active] CIN = U27107MP1996PLC010394

Company & Directors' Information:- M M INDUSTRIES PRIVATE LIMITED [Active] CIN = U31300CT2008PTC020916

Company & Directors' Information:- A C INDUSTRIES PVT LTD [Active] CIN = U29299WB2006PTC109474

Company & Directors' Information:- K M INDUSTRIES PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U74899DL1991PTC043295

Company & Directors' Information:- C J INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U25209MH1998PTC116707

Company & Directors' Information:- N P INDUSTRIES LTD [Strike Off] CIN = U15549PB1989PLC009426

Company & Directors' Information:- J. L. INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29141MP2008PTC020731

Company & Directors' Information:- I K INDUSTRIES PRIVATE LIMITED [Active] CIN = U24100MH2010PTC199474

Company & Directors' Information:- H. D. INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U27310MH2011PTC216080

Company & Directors' Information:- R. D. G. INDUSTRIES PRIVATE LIMITED [Active] CIN = U26960DL2008PTC182480

Company & Directors' Information:- R B INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U28999DL2008PTC177248

Company & Directors' Information:- H & H INDUSTRIES PRIVATE LIMITED [Active] CIN = U34100DL2010PTC204604

Company & Directors' Information:- M J INDUSTRIES PRIVATE LIMITED [Active] CIN = U15203KA2011PTC060675

Company & Directors' Information:- B R V INDUSTRIES PRIVATE LIMITED [Active] CIN = U32301UP1995PTC018704

Company & Directors' Information:- A. G. INDUSTRIES LIMITED [Strike Off] CIN = U25201UP1994PLC017291

Company & Directors' Information:- B R INDUSTRIES LIMITED [Strike Off] CIN = U15204AS1993PLC003930

Company & Directors' Information:- I P M INDUSTRIES LIMITED [Active] CIN = U25200DL1995PLC068554

Company & Directors' Information:- M R INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74900UP2008PTC036443

Company & Directors' Information:- R D I INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74900DL1995PTC065508

Company & Directors' Information:- J G INDUSTRIES LTD [Active] CIN = L15141WB1983PLC035931

Company & Directors' Information:- V G INDUSTRIES PRIVATE LIMITED [Active] CIN = U15139JK2015PTC004570

Company & Directors' Information:- S N INDUSTRIES PRIVATE LIMITED [Active] CIN = U29211UP1951PTC002319

Company & Directors' Information:- K G INDUSTRIES PVT LTD [Active] CIN = U29130WB1951PTC019868

Company & Directors' Information:- N S INDUSTRIES PRIVATE LIMITED [Under Process of Striking Off] CIN = U74120UP2012PTC053986

Company & Directors' Information:- W W I INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29300MH1997PTC112589

Company & Directors' Information:- D U INDUSTRIES PRIVATE LIMITED [Active] CIN = U29230GJ2016PTC091588

Company & Directors' Information:- S R P INDUSTRIES LIMITED [Amalgamated] CIN = U00061BR1984PLC002023

Company & Directors' Information:- C P INDUSTRIES PVT LTD [Strike Off] CIN = U29303MP1949PTC000846

Company & Directors' Information:- J B INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74999MH2013PTC245506

Company & Directors' Information:- S J V INDUSTRIES LTD [Amalgamated] CIN = U15421WB1982PLC035521

Company & Directors' Information:- V V INDUSTRIES PVT LTD [Strike Off] CIN = U99999DL1980PTC010427

Company & Directors' Information:- K K INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U65100DL1982PTC013046

Company & Directors' Information:- A T C INDUSTRIES LTD [Strike Off] CIN = U27109AS1984PLC002201

Company & Directors' Information:- I T ELECTRIC PVT LTD [Strike Off] CIN = U31901TN1978PTC007643

Company & Directors' Information:- N V INDUSTRIES PVT LTD [Active] CIN = U51909WB1953PTC020952

Company & Directors' Information:- A TO Z INDUSTRIES PVT LTD [Strike Off] CIN = U31908AS1987PTC002804

Company & Directors' Information:- L K INDUSTRIES PRIVATE LIMITED [Active] CIN = U17291MH2012PTC233546

Company & Directors' Information:- G S C INDUSTRIES PRIVATE LTD [Active] CIN = U92114DL1956PTC002616

Company & Directors' Information:- G G INDUSTRIES PRIVATE LIMITED [Active] CIN = U27320UP1969PTC003282

Company & Directors' Information:- K S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U31909MH1960PTC011707

Company & Directors' Information:- B I ELECTRIC COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL1990PTC039350

Company & Directors' Information:- P R INDUSTRIES PVT LTD [Active] CIN = U21014DL1971PTC005738

Company & Directors' Information:- R K I INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29190DL2012PTC233413

Company & Directors' Information:- R K INDUSTRIES PVT LTD [Strike Off] CIN = U25202AS1988PTC003132

Company & Directors' Information:- S G R INDUSTRIES PVT LTD [Strike Off] CIN = U25199WB1948PTC016397

Company & Directors' Information:- K R INDUSTRIES INDIA PRIVATE LIMITED [Active] CIN = U25190KA2012PTC062367

Company & Directors' Information:- Y K INDUSTRIES PRIVATE LIMITED [Active] CIN = U19115UP2012PTC051151

Company & Directors' Information:- E S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74999TN2012PTC086119

Company & Directors' Information:- I B INDUSTRIES LTD. [Strike Off] CIN = U28992WB1990PLC050469

Company & Directors' Information:- GENERAL INDUSTRIES LTD [Strike Off] CIN = U36900WB1934PLC007878

Company & Directors' Information:- V I INDUSTRIES LTD [Strike Off] CIN = U36934WB1951PLC019890

Company & Directors' Information:- J M INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U05002UP1952PTC002456

Company & Directors' Information:- L F INDUSTRIES PRIVATE LIMITED [Active] CIN = U17291UP2015PTC068602

Company & Directors' Information:- A K S INDUSTRIES PVT LTD [Active] CIN = U27201WB1946PTC013433

Company & Directors' Information:- V M V INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U26990GJ2013PTC076945

Company & Directors' Information:- S K INDUSTRIES LIMITED [Under Process of Striking Off] CIN = U29248PN1948PLC001948

Company & Directors' Information:- S P INDUSTRIES PVT LTD [Strike Off] CIN = U20232AS1980PTC001853

Company & Directors' Information:- V N R INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U21090AP2012PTC081525

Company & Directors' Information:- A K INDUSTRIES PVT LTD [Active] CIN = U51109WB1944PTC011764

Company & Directors' Information:- K INDUSTRIES PVT LTD [Strike Off] CIN = U99999KA1946PTC000938

Company & Directors' Information:- G I P INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U52605MH2015PTC263962

Company & Directors' Information:- C. L. INDUSTRIES PRIVATE LIMITED [Active] CIN = U27109RJ2014PTC045306

Company & Directors' Information:- R. A. M INDUSTRIES PRIVATE LIMITED [Active] CIN = U17120MH2014PTC254820

Company & Directors' Information:- S. B. INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74900PN2012PTC144181

Company & Directors' Information:- T & D ELECTRIC PRIVATE LIMITED [Strike Off] CIN = U31908TN2012PTC085880

Company & Directors' Information:- A & P INDUSTRIES PRIVATE LIMITED [Active] CIN = U36935TG2014PTC095781

Company & Directors' Information:- C & N INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U40200TG2014PTC095187

Company & Directors' Information:- B S B INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U45200TG2013PTC088059

Company & Directors' Information:- R A R INDUSTRIES PRIVATE LIMITED [Active] CIN = U74900TG2016PTC103684

Company & Directors' Information:- K S A B INDUSTRIES PRIVATE LIMITED [Active] CIN = U51909WB2012PTC181903

Company & Directors' Information:- S V S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U36100JK2013PTC003808

Company & Directors' Information:- R D M INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U31100DL2013PTC252294

Company & Directors' Information:- K & K ELECTRIC COMPANY PRIVATE LIMITED [Converted to LLP] CIN = U31401DL2007PTC164880

Company & Directors' Information:- INDUSTRIES INDIA PRIVATE LIMITED [Strike Off] CIN = U00349KA1947PTC000501

Company & Directors' Information:- A V K INDUSTRIES INDIA PRIVATE LIMITED [Strike Off] CIN = U52100KA2012PTC066761

Company & Directors' Information:- S V INDUSTRIES PVT LTD [Strike Off] CIN = U27104WB1960PTC024715

Company & Directors' Information:- J INDUSTRIES PVT LTD [Strike Off] CIN = U18101OR1960PTC000388

Company & Directors' Information:- T & M INDUSTRIES LIMITED [Liquidated] CIN = U99999TN1956PLC002904

Company & Directors' Information:- INDUSTRIES (INDIA) PRIVATE LIMITED [Under Process of Striking Off] CIN = U51109BR1946PTC000228

Company & Directors' Information:- K INDUSTRIES LIMITED [Not available for efiling] CIN = U99999MH1946PTC005438

    W.P. No. 19288 of 2012 & M.P. No. 1 of 2012

    Decided On, 28 January 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE C. SARAVANAN

    For the Petitioner: P.V. Sudakar, Advocate. For the Respondent: ANR. Jayaprathap, Standing Counsel.



Judgment Text


(Prayer; Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records of the impugned proceedings of the respondent herein in CST.299480/2004-05 and quash the order dated 21.06.2012.)

1. In this Writ Petition, the petitioner has challenged the impugned order dated 21.06.2012 passed by the respondent in CST.299480/2004-05 for the Assessment Year 2004-05.

2. The petitioner was engaged in manufacture of alternators, electric motors and over head travelling cleaners. The petitioner had its head office and factory in Coimbatore and a depot in Pondicherry. The petitioner effected stock transfer to its Pondicherry depot.

3. For taking care of the petitioner's depot in Pondicherry, the petitioner had appointed Tvl. Ritu Logistics, as their 'C' and 'F” agents vide agreement signed between them. Since the enforcement officials of the Commercial Tax Department suspected that the petitioner has not effected branch transfer, a surprise inspection was carried out on 17.08.2004. During the interregnum, the Tamil Nadu Government replaced in the TNGST Act, 1959 with TNVAT Act, 2006, on 01.01.2007. Thereafter, after a lapse of six years, a notice dated 19.01.2012 was issued to the petitioner, wherein, reliance was placed on Book Marked as A & B together with Book Marked C vide D3 report.

4. The allegation in the notice was that in the agreement entered into the petitioner and its 'C' & 'F' agent namely Tvl. Ritu Logistics, the sales effected should be against full payment (i.e) there should not be any credit of sale and the head office at Coimbatore may authorise any despatch of goods for specific transactions before the receipt of full payment.

5. After issue of notice, the petitioner submitted relevant CForm, H-Form and F-Form in support of its claim for inter-state sale, stock transfer and export respectively. However, the petitioner did not file any reply to the notice dated 19.01.2012.

6. By impugned order dated 21.06.2012, the respondent has dropped the proceedings as far as the inter-state sale is concerned. However, the respondent has disallowed the entire turnover which was claimed as transfer against C-Form and F-Form.

7. The respondent has justified the impugned order on the ground that though notice was issued to the petitioner, the petitioner did not file any reply and therefore, the impugned order came to be passed.

8. Heard the learned counsel for the petitioner and the respondent.

9. Notice dated 19.01.2012 was issued after the inspection was carried on 17.08.2004 by the enforcement wing of the Commercial Tax Department and records were seized from the petitioner's factory and its depot in Pondicherry. After the records were ceased, notices were issued on 19.01.2012.

10. Meanwhile, TNVAT Act, 2006 came into forced substituted to the TNGST Act, 1959. As per Section 12-C of the TNGST Act, the respondent was required to complete the assessment based on the returns already filed, without insisting on documents or the presence of dealer.

11. As per Section 12-C of the TNGST Act, 1959, the respondent ought to have passed a deemed assessment order based on the returns filed by the petitioner. The said assessment can be re-opened under the provisions of the TNGST Act, 1959 read with Section 88 of the TNVAT Act, 2006.

12. However, without passing a deemed assessment order under Section 12-C of the TNGST Act, 1959, the respondent has straight away issued a pre-assessment notice dated 19.01.2012 to the petitioner based on the inspection carried out by he enforcement official on 17.08.2004 for the Assessment Year 2004- 05.

13. Incorporation of Section 12-C into TNGST Act, 1959 on the eve enactment of TNVAT Act, 2006 was merely intended to put an end to the practice of keeping the assessment incomplete. However, merely because no formal assessment order was passed by itself will not mean the assessment cannot be re-opened. The assessment shall be deemed to have been completed.

14. Therefore, in my view, notice dated 19.01.2012 issued to the petitioner was in order though it relied on the findings of the investigation of the enforcement wing in 2004 as there were enough materials for the respondent to re-open the assessment for escaped turnover.

15. The petitioner ought to have participated in the said proceeding and given a proper reply to the said notice. However, the petitioner failed to file a reply. Therefore, the respondent has passed the impugned order. At the same time, before passing the impugned order based on the best judgment method, the petitioner ought to have been put to a proper notice by way of a corrigendum notice to notice dated 19.06.2012. This was however not done in the case.

16. Therefore, I am inclined to set aside the impugned order and remit the case back to the respondent to pass a fresh order in accordance with law. The impugned order shall be treated as a corrigendum to the show cause notice dated 19.06.2012.

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/> 17. The petitioner is therefore directed to file a reply within a period of thirty days from the date of receipt of a copy of this order. The respondent shall call upon the petitioner to pass appropriate orders in accordance with law within a period of sixty days thereafter. The entire proceedings shall be completed within a period of ninety days from the date of receipt of a copy of this order. 18. Accordingly, the present Writ Petition stands disposed with the above observations. No cost. Consequently, connected Miscellaneous Petition is closed.
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26-05-2020 Tips Industries Ltd. Versus Entertainment Network (Kindia) Ltd. & Another High Court of Judicature at Bombay
22-05-2020 Patel Engineering Ltd. Versus North Eastern Electric Power Corporation Ltd. (Neepco) Supreme Court of India
20-05-2020 M/s. Sun Pharmaceutical Industries Limited, Represented by its Authorised Signatory, Nilesh Mahendra Kumar Gandhi & Another Versus The Assistant Commercial Tax Officer (Check of Accounts) & Others High Court of Andhra Pradesh
12-05-2020 Spentex Industries Ltd Versus Quinn Emanuel Urquhart & Sullivan LLP High Court of Delhi
05-05-2020 Mohamed Tanveer Versus The State of Karnataka by Addl. Chief Secretary Department of Commerce & Industries, Bengaluru & Others High Court of Karnataka
01-05-2020 Agricola Enterprises Ltd. & Another Versus Ministry for Primary Industries Court of Appeal of New Zealand
30-04-2020 Natural Sugar and Allied Industries Limited & Others Versus The State of Maharashtra, Through the Secretary for Co-operation, Marketing & Textile Department, Mantralaya & Others In the High Court of Bombay at Aurangabad
29-04-2020 BCH Electric Limited Versus Pradeep Mehra Supreme Court of India
27-04-2020 Bihar State Electricity Board & Others Versus M/s. Iceberg Industries Ltd. & Others Supreme Court of India
24-04-2020 Union of India & Others Versus Exide Industries Limited & Another Supreme Court of India
21-04-2020 Lakshmi Sriniavasa Rice Mills, Rep. by its Partners, K. Kallappa Versus Lakshmi Srinivas Industries, Rep. by its Partners, T. Nageswara Rao, Raichur & Others High Court of Karnataka Circuit Bench OF Kalaburagi
20-03-2020 M/s. CJP Industries, Represented by its Managing Partner S. Julius Versus Amitha Bishnoi & Others High Court of Judicature at Madras
18-03-2020 West Bengal Small Industries Development Corporation Ltd. & Others Versus M/s. Sona Promoters Pvt. Ltd. & Others Supreme Court of India
17-03-2020 A Marine Industries Munambam, Ernakulam, Represented by Its Proprietor, P.T. Francis & Others Versus UCO Bank, Represented by The Chief Manager, Ernakulam & Another High Court of Kerala
17-03-2020 S. Vaikundarajan Versus The State of Tamil Nadu, Rep., by its Principal Secretary to Government, Industries (MMD.2) Department, Chennai Before the Madurai Bench of Madras High Court
16-03-2020 Peps Industries Private Limited Versus Kurlon Limited High Court of Delhi
12-03-2020 Sai Electromech Industries, A Sole Proprietary Concern rep.by Its Proprietor Umangkumar Joshi Versus Sicagen India Limited, Rep.by its Authorised Signatory S. Mahadevan High Court of Judicature at Madras
11-03-2020 Agrocel Industries Pvt. Ltd. Versus United India Insurance Company Ltd. High Court of Judicature at Bombay
06-03-2020 M/s. Connectwell Industries Pvt. Ltd. Versus Union of India Through Ministry of Finance & Others Supreme Court of India
06-03-2020 Ballarpur Industries Limited & Another V/S The State of Maharashtra, through Secretary, Department of Forests, Mantralaya In the High Court of Bombay at Nagpur
05-03-2020 Electrosteel Steels Limited, Bokaro & Others Versus The State of Jharkhand through Secretary, Department of Industries, Government of Jharkhand, Ranchi & Others High Court of Jharkhand
04-03-2020 M/s. Ramco Industries Ltd., Rajapalaym Versus The Deputy Commissioner of Income Tax, Madurai High Court of Judicature at Madras
28-02-2020 Bank of India V/S M/s. Brindavan Agro Industries Pvt. Ltd Supreme Court of India
28-02-2020 Trans Asian Industries Exposition Pvt. Ltd. & Others Versus Jammu & Kashmir Bank Ltd & Another High Court of Delhi
28-02-2020 Super Cassettes Industries Pvt. Ltd Versus Prime Cable Network & Another High Court of Delhi
26-02-2020 Morgan Securities & Credits Pvt. Ltd. Versus Videocon Industries Ltd. (Through) High Court of Delhi
25-02-2020 Eurotex Industries and Exports Ltd. Versus Additional Commissioner of Labour-cum-Specified Authority & Others High Court of Judicature at Bombay
25-02-2020 Kamal Encon Industries Limited Through its Authorized Representative Versus Maharashtra Electricity Regulatory Commission Through its Secretary World Trade Centre, Mumbai & Others Appellate Tribunal for Electricity Appellate Jurisdiction
24-02-2020 Panch Tatva Promoters Pvt. Ltd. Versus GPT Steel Industries Ltd. (Through Resolution Professional) & Others National Company Law Appellate Tribunal
24-02-2020 S. Suresh Versus The Management Exide Industries Ltd., Madurai & Others Before the Madurai Bench of Madras High Court
20-02-2020 M/s Century Rayon (A division of Century Textile & Industries Ltd.), Maharashtra V/S Maharashtra State Electricity Distribution Company Ltd., Through its, Chief Engineer (Commercial), Maharashtra And Others Appellate Tribunal for Electricity Appellate Jurisdiction
20-02-2020 Asian Food Industries Versus Union of India & Others High Court of Gujarat At Ahmedabad
18-02-2020 ITC Limited, Chennai, Rep. by its Constituted Attorney, V.M. Rajasekharan Versus Shree Devi Match Industries, Gudiyattam & Others High Court of Judicature at Madras
18-02-2020 Clay Craft (India) Pvt. Ltd. Through Its Director, Rajasthan & Others Versus Rajasthan Small Industries Corporation Limited (Institution of Rajasthan Government) Through Managing Director, Ugyog Bhawan, Tilak Marg, C-Scheme, Jaipur, Rajasthan National Consumer Disputes Redressal Commission NCDRC
17-02-2020 Reliance Industries Ltd. Versus Gail (India) Ltd. High Court of Delhi
14-02-2020 The Superintending Engineer, General Construction, TANTRANSCO Ltd., Tatabad, Coimbatore & Another Versus Micro Small Enterprises Facilitation Council and Director of Industries and Commerce, Represented by its Chairman, Guindy & Others High Court of Judicature at Madras
10-02-2020 M/s. Tanfac Industries Limited, Rep. by its Secretary G. Balasubramanian Versus M/s. Orichem Limited, Rep. by its Managing Director & Others High Court of Judicature at Madras
07-02-2020 Asset Reconstruction Company (India) Limited V/S Laxmi Balaji Industries and Others. Debts Recovery Tribunal Hyderabad
07-02-2020 M/s. S.K.J. Coke Industries Ltd. & Another Versus Coal India Ltd. & Others Supreme Court of India
06-02-2020 Andhra Bank V/S Suguna Industries Debts Recovery Tribunal Hyderabad
06-02-2020 K. Arumugham, Prop. Seetha Industries, Arakandanalu, Villupuram V/S The Secretary to Government, Department of Commercial Taxes & Religious Endowments, Chennai And Others High Court of Judicature at Madras
06-02-2020 HDFC Bank Ltd. V/S JNK Electrical Industries Private Limited and Others. Debts Recovery Tribunal Delhi
05-02-2020 P. Krishnan Versus The Deputy Director of Industries and Commerce (Industrial Co-operatives)/(District Registrar of Industrial Co-op), Guindy, Chennai & Others High Court of Judicature at Madras
05-02-2020 D. Vasantha Versus The State of Karnataka, Represented by its Secretary Commerce & Industries Department (MSME & Mines), Bengaluru & Others High Court of Karnataka
05-02-2020 Punjab Electric And Watch Co. & Another Versus Sunita Jatav Madya Pradesh State Consumer Disputes Redressal Commission Bhopal
05-02-2020 B.H. Srinivasa Murthy Versus State of Karnataka, Represented by its Principal Secretary, Department of Commerce & Industries, Bengaluru & Others High Court of Karnataka
05-02-2020 Sheo Shakti Cement Industries, Hazaribagh Versus State of Jharkhand High Court of Jharkhand
04-02-2020 M/s. K.T.V. Health Food Private Limited Versus The Principal Secretary to Government, Government of Tamil Nadu Industries Department Chennai & Others High Court of Judicature at Madras
03-02-2020 Jai Balaji Industries Ltd. & Another Versus Punjab National Bank & Another High Court of Judicature at Calcutta
01-02-2020 Ishwar Oil Industries and Others. V/S The Authorized Officer, Dena Bank and Others. Debts Recovery Tribunal Ahmedabad
31-01-2020 Deputy Commissioner of Income Tax V/S Sun Pharmaceutical Industries Ltd. Supreme Court of India
29-01-2020 Vimal Kumar Versus The State of Tamil Nadu, Rep. by its Secretary/Industries Department, Chennai & Others High Court of Judicature at Madras
28-01-2020 New India Assurance Co. Ltd., Through its Authorised Signatory, New Delhi Versus M/s. Durga Bricks Industries, West Bengal & Others National Consumer Disputes Redressal Commission NCDRC
28-01-2020 Century Rayon (A Division of Century Textiles and Industries Limited), Maharashtra Versus The Maharashtra Electricity Regulatory Commission Through its Secretary, Mumbai & Others Appellate Tribunal for Electricity Appellate Jurisdiction
27-01-2020 Vanessa Crasto Versus Central Public Information Officer Central Cottage Industries Corporation of India Ltd. Central Information Commission
27-01-2020 Pr. Commissioner of Income Tax-1 Versus Vilson Particle Board Industries Ltd. High Court of Judicature at Bombay
27-01-2020 The Managing Director, State Industries Promotion Corporation of Tamil Nadu Ltd., (SIPCOT), Egmore, Chennai Versus The Special Tahsildar, SIPCOT Unit Sriprumbudur & Another High Court of Judicature at Madras
24-01-2020 M/s. NMR Industries, Rep. by its Proprietor M. Raja, Chennai Versus The Managing Director, The TIIC Ltd., Chennai & Others High Court of Judicature at Madras
22-01-2020 Morgan Securities & Credits Pvt. Ltd. Versus Resolution Professional of Videocon Industries Ltd. & Another National Company Law Appellate Tribunal
21-01-2020 M/s. Slar Machines & Methods, Rep. by its Partner, V. Saravanabhavan Versus The Branch Manager, National Small Industries Corporation Limited, Hosur & Another High Court of Judicature at Madras
20-01-2020 Maa Tarini Industries Ltd. & Another Versus PEC Limited High Court of Delhi
14-01-2020 M/s. Vijeta Projects & Industries Limited Versus Union of India & Others High Court of Jammu and Kashmir
10-01-2020 Nandkishore Shravan Ahirrao Versus Kosan Industries (P)Ltd. Supreme Court of India
10-01-2020 M/s. Singapore Reality Private Limited, Represented by its Director having office at T. Nagar, Chennai also at Siruseri Versus The Government of Tamil Nadu, Rep. by the Additional Chief Secretary to Government, Industries Department & Another High Court of Judicature at Madras
09-01-2020 Viju M. Ittoop Versus State of Kerala, Represented by Secretary To Government, Industries Department, Government Secretariat, Thiruvananthapuram & Others High Court of Kerala
09-01-2020 Chowgule Industries Pvt. Ltd. Versus Krishna Shrikant Kumbhar & Others High Court of Judicature at Bombay
07-01-2020 M/s. Maa Bhadrakali Coke Industries (Pvt.) Ltd., Dhanbad Versus The State of Jharkhand & Others High Court of Jharkhand
06-01-2020 M/s. Refex Industries Limited, Kanchipuram District & Others V/S The Assistant Commissioner of CGST & Central Excise, Chennai & Others High Court of Judicature at Madras
03-01-2020 Bengal Hammer Industries P. Ltd V/S Commissioner of Central Excise, Kolkata-II, Commissionerate Customs Excise Service Tax Appellate Tribunal East Zonal Bench Bench, Kolkata
03-01-2020 P. Dhanalakshmi & Another Versus The Secretary to Government, Industries Department, Chennai & Others High Court of Judicature at Madras