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M/s. Lakshmi Saraswathi Cotton Mills (P) Ltd., Rep. by its Director M. Udaya Kumar v/s The Assistant Commissioner (CT)


Company & Directors' Information:- P A S COTTON MILLS PRIVATE LIMITED [Active] CIN = U17111TN2005PTC058104

Company & Directors' Information:- V R A COTTON MILLS PRIVATE LIMITED [Active] CIN = U15311PB1997PTC020061

Company & Directors' Information:- THE LAKSHMI MILLS COMPANY LIMITED [Active] CIN = L17111TZ1910PLC000093

Company & Directors' Information:- C A V COTTON MILLS PRIVATE LIMITED [Active] CIN = U17115TZ1987PTC002014

Company & Directors' Information:- V K S M COTTON MILLS LIMITED [Active] CIN = U17111TZ1998PLC008682

Company & Directors' Information:- KUMAR COTTON MILLS PVT LTD [Active] CIN = U17710GJ1990PTC013562

Company & Directors' Information:- P K COTTON MILLS PRIVATE LIMITED [Active] CIN = U17111DL2004PTC130281

Company & Directors' Information:- LAKSHMI SARASWATHI COTTON MILLS PRIVATE LIMITED [Active] CIN = U17115TZ1981PTC001073

Company & Directors' Information:- K P G COTTON MILLS PRIVATE LIMITED [Active] CIN = U17115TZ1993PTC004509

Company & Directors' Information:- D B V COTTON MILLS PRIVATE LIMITED [Active] CIN = U17115TZ1982PTC001145

Company & Directors' Information:- S S COTTON MILLS PRIVATE LIMITED [Active] CIN = U17115PB1997PTC019918

Company & Directors' Information:- J R COTTON MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TN1996PTC034302

Company & Directors' Information:- S. KUMAR COTTON PRIVATE LIMITED [Active] CIN = U17121MH2008PTC182782

Company & Directors' Information:- D C H COTTON MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ1997PTC008130

Company & Directors' Information:- L D COTTON MILLS PRIVATE LIMITED [Strike Off] CIN = U17291MH2014PTC256832

Company & Directors' Information:- A D COTTON MILLS PVT LTD [Active] CIN = U99999MH1970PTC014837

Company & Directors' Information:- V P K COTTON MILLS PRIVATE LIMITED [Strike Off] CIN = U17111TZ2000PTC009530

    W.P.Nos.4641 of 2012 & 4642 of 2012 & M.P.Nos.1, 1, 2 & 2 of 2012

    Decided On, 07 March 2012

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE M. JAICHANDREN

    For the Petitioner: S. Rajasekar, Advocate. For the Respondent: S. Kanmani Annamalai, Government Advocate (T)



Judgment Text

(Prayer in W.P.No.4641 of 2012:Petition filed under Article 226 of Constitution of India, seeking for Writ of certiorari, to call for the impugned proceedings of the respondent in CST Asst. No.420551/2006-07 dated 09.01.2012 and to quash the same as illegal and contrary to the principles of assessment under the provisions of the CST Act, 1956.

Prayer in W.P.No.4642 of 2012:Petition filed under Article 226 of Constitution of India, seeking for Writ of certiorari, to call for the impugned proceedings of the respondent in CST Asst. No.420551/2007-08 dated 09.01.2012 and to quash the same as illegal and contrary to the principles of assessment under the provisions of the CST Act, 1956.)

COMMON ORDER:

1. Heard the learned counsel appearing on behalf of the petitioner, as well as the learned counsel appearing on behalf of the respondent.

2. At this stage of the hearing of these writ petitions, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the impugned proceedings of the respondent, dated 09.01.2012, issued in respect of the assessment years, 2006-07 and 2007-08, under the provisions of the Central Sales Tax Act, 1956, are set aside, and if the petitioner is given an opportunity to file its objections to the notices, dated 06.06.2011 and 08.06.2011, issued by the respondent, in respect of the assessment years 2006-07 and 2007-08, respectively, along with the relevant documents and if the respondent is directed to consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a specified period.

3. The learned counsel appearing on behalf of the respondent has no objection for this Court passing such an order.

4. In view of the above, the impugned orders of the respondent, dated 09.01.2011, issued in respect of the assessment years 2006-07 and 2007-08, under the provisions of the Central Sales Tax Act, 1956, are set aside. The petitioner is permitted to raise its objections to the notices, dated 06.06.2011 and 08.06.2011, issued in respect of the assessment years 2006-07 and 2007-08, respectively, along with the relevant documents, within a period of 15 days from the date of receipt of a copy of this order. On receipt of such objections, the respondent

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shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, as expeditiously as possible. 5. These writ petitions are ordered accordingly. No costs. Consequently, connected miscellaneous petitions are closed.
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