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M/s. M.G.S. Agro Bio Fuels, Rep by the Authorized Signatory v/s The Assistant Commissioner (ST), Tiruvannamalai II Assessment Circle, Tiruvannamalai District


Company & Directors' Information:- K. N. C. AGRO LIMITED [Active] CIN = U01500WB2005PLC102657

Company & Directors' Information:- F AND K AGRO PRIVATE LIMITED [Active] CIN = U01111PN1980PTC014563

Company & Directors' Information:- R T AGRO PRIVATE LIMITED [Active] CIN = U15400MH1988PTC122934

Company & Directors' Information:- N M AGRO PRIVATE LIMITED [Active] CIN = U15209DL2000PTC103461

Company & Directors' Information:- K F AGRO PRIVATE LIMITED [Active] CIN = U01132PB1998PTC021937

Company & Directors' Information:- T K M AGRO LIMITED [Active] CIN = U01119TZ2000PLC009159

Company & Directors' Information:- S S FUELS PRIVATE LIMITED [Active] CIN = U23101DL1991PTC045057

Company & Directors' Information:- M S AGRO PRIVATE LIMITED [Active] CIN = U01403WB2011PTC163653

Company & Directors' Information:- S K K AGRO PRIVATE LIMITED [Active] CIN = U01110DL2007PTC163157

Company & Directors' Information:- A S FUELS PRIVATE LIMITED [Active] CIN = U74899DL1992PTC050972

Company & Directors' Information:- I & V BIO INDIA PRIVATE LIMITED [Active] CIN = U05000TN2014PTC098614

Company & Directors' Information:- P N AGRO PVT LTD [Active] CIN = U01401WB1992PTC056261

Company & Directors' Information:- B R V AGRO PRIVATE LIMITED [Strike Off] CIN = U15139UP2007PTC034299

Company & Directors' Information:- A A AND A AGRO LIMITED [Converted to LLP] CIN = U01111DL1986PLC025101

Company & Directors' Information:- B. P AGRO INDIA PRIVATE LIMITED [Active] CIN = U15132DL2019PTC357421

Company & Directors' Information:- M Y AGRO PRIVATE LIMITED [Active] CIN = U51221DL2011PTC215043

Company & Directors' Information:- H R D AGRO PRIVATE LIMITED [Active] CIN = U15490PB2006PTC030412

Company & Directors' Information:- C F L AGRO PRIVATE LIMITED [Strike Off] CIN = U01409KA2001PTC028797

Company & Directors' Information:- L K AGRO PRIVATE LIMITED [Active] CIN = U15140MH1998PTC115185

Company & Directors' Information:- H D AGRO PRIVATE LIMITED [Strike Off] CIN = U01111MH1996PTC097451

Company & Directors' Information:- A R FUELS PRIVATE LIMITED [Active] CIN = U74999RJ2000PTC016116

Company & Directors' Information:- P C L AGRO PRIVATE LIMITED [Active] CIN = U74899DL1992PTC049537

Company & Directors' Information:- A S AGRO PRIVATE LIMITED [Active] CIN = U74899DL1989PTC040467

Company & Directors' Information:- S N N AGRO PRIVATE LIMITED [Active] CIN = U01114JH2016PTC008919

Company & Directors' Information:- R R S AGRO PRIVATE LIMITED [Strike Off] CIN = U15139DL2010PTC209756

Company & Directors' Information:- AGRO PRIVATE LIMITED [Strike Off] CIN = U51101KA1962PTC001475

Company & Directors' Information:- D. J. AGRO PRIVATE LIMITED [Strike Off] CIN = U01112DL1994PTC057414

Company & Directors' Information:- G A AGRO PRIVATE LIMITED [Active] CIN = U01229KL2002PTC015736

Company & Directors' Information:- M K B AGRO PRIVATE LIMITED [Active] CIN = U01100MH1996PTC101802

Company & Directors' Information:- T D K AGRO PRIVATE LIMITED [Active] CIN = U29190BR1991PTC004486

Company & Directors' Information:- S G AGRO PRIVATE LIMITED [Active] CIN = U01122KA1995PTC017091

Company & Directors' Information:- R. K. FUELS PRIVATE LIMITED [Active] CIN = U23201WB1988PTC045752

Company & Directors' Information:- AGRO INDIA PRIVATE LIMITED [Active] CIN = U01407AR2013PTC008381

Company & Directors' Information:- U & V AGRO PRIVATE LIMITED [Active] CIN = U01403TZ2015PTC021823

Company & Directors' Information:- B A B AGRO LTD [Strike Off] CIN = U24231MH1993PLC073114

Company & Directors' Information:- B A B AGRO LTD [Active] CIN = U24233WB1987PLC043179

Company & Directors' Information:- B C M AGRO PRIVATE LIMITED [Active] CIN = U01119WB1999PTC090308

Company & Directors' Information:- K. K. AGRO PVT. LTD. [Strike Off] CIN = U51420WB1987PTC042090

Company & Directors' Information:- M R FUELS PRIVATE LIMITED [Active] CIN = U15429PB1996PTC019160

Company & Directors' Information:- H & W AGRO PRIVATE LIMITED [Strike Off] CIN = U01400MH2012PTC238144

Company & Directors' Information:- K D AGRO PRIVATE LIMITED [Converted to LLP] CIN = U15312DL2005PTC131996

Company & Directors' Information:- H R AGRO PRIVATE LIMITED [Active] CIN = U01119PB1995PTC016403

Company & Directors' Information:- S K FUELS PVT LTD [Active] CIN = U23109WB1995PTC075701

Company & Directors' Information:- C K N AGRO PRIVATE LIMITED [Active] CIN = U01300KL2020PTC064742

Company & Directors' Information:- A Q AGRO PVT LTD [Under Process of Striking Off] CIN = U51209WB2006PTC109930

Company & Directors' Information:- S E AGRO PRIVATE LIMITED [Active] CIN = U52500AP2016PTC103446

Company & Directors' Information:- S U B AGRO PRIVATE LIMITED [Active] CIN = U24129PN2000PTC015404

Company & Directors' Information:- A S G AGRO LIMITED [Strike Off] CIN = U01119HR2004PLC035459

Company & Directors' Information:- T & T AGRO PRIVATE LIMITED [Active] CIN = U01132WB1999PTC090368

Company & Directors' Information:- C L AGRO PRIVATE LIMITED [Strike Off] CIN = U74120UP2012PTC051898

Company & Directors' Information:- P M S AGRO PVT LTD [Strike Off] CIN = U29211PB1994PTC014448

Company & Directors' Information:- BIO 2 (INDIA) LIMITED [Active] CIN = U41000DL2012PLC243023

Company & Directors' Information:- N S FUELS PRIVATE LIMITED [Active] CIN = U23109PB2000PTC024051

Company & Directors' Information:- B R K AGRO PRIVATE LTD [Strike Off] CIN = U29211PB1994PTC014302

Company & Directors' Information:- R E I AGRO LTD. [Active] CIN = U01111WB1994PLC065082

Company & Directors' Information:- P & S AGRO INDIA LIMITED [Strike Off] CIN = U01403MH2011PLC214782

Company & Directors' Information:- D N D AGRO (INDIA) LIMITED [Active] CIN = U01403PN2011PLC139235

Company & Directors' Information:- T K FUELS (INDIA) PRIVATE LIMITED [Active] CIN = U23201MH1999PTC119882

Company & Directors' Information:- L C A AGRO PRIVATE LIMITED [Strike Off] CIN = U01112UP2005PTC029657

Company & Directors' Information:- S P J BIO AGRO LIMITED [Active] CIN = U72100DL1988PLC033029

Company & Directors' Information:- V M G AGRO INDIA LIMITED [Active] CIN = U01100MP2011PLC026434

Company & Directors' Information:- G D AGRO PRIVATE LIMITED [Strike Off] CIN = U24122UP1993PTC015164

Company & Directors' Information:- P B AGRO PRIVATE LIMITED [Amalgamated] CIN = U26960MH1990PTC057137

Company & Directors' Information:- R A P AGRO INDIA PVT LTD [Strike Off] CIN = U14200WB2006PTC107514

Company & Directors' Information:- G T AGRO INDIA PRIVATE LIMITED [Strike Off] CIN = U74899DL2005PTC142577

Company & Directors' Information:- BIO 2 (INDIA) PRIVATE LIMITED [Active] CIN = U41000DL2012PTC243023

Company & Directors' Information:- F AND K AGRO PVT LTD [Strike Off] CIN = U29248PN1980PTC022759

Company & Directors' Information:- BIO AGRO INDIA PVT LIMITED [Strike Off] CIN = U01119TG2005PTC045150

Company & Directors' Information:- E M AGRO (INDIA) PRIVATE LIMITED [Strike Off] CIN = U02001UP1997PTC022261

Company & Directors' Information:- J S AGRO PRIVATE LIMITED [Strike Off] CIN = U01300PB1993PTC013943

Company & Directors' Information:- A N AGRO PRIVATE LIMITED [Strike Off] CIN = U01119DL1996PTC081855

Company & Directors' Information:- V R L AGRO PRIVATE LIMITED [Strike Off] CIN = U85110KA1999PTC024717

Company & Directors' Information:- M.G.S PRIVATE LIMITED [Strike Off] CIN = U51101KA1957PTC001281

Company & Directors' Information:- S K S FUELS PVT LTD [Strike Off] CIN = U40200HP1984PTC006030

Company & Directors' Information:- P. S. R. AGRO PRIVATE LIMITED [Active] CIN = U24248UP1974PTC004017

Company & Directors' Information:- O N AGRO PRIVATE LIMITED [Active] CIN = U74899DL1988PTC031986

Company & Directors' Information:- K R S AGRO PRIVATE LIMITED [Strike Off] CIN = U01400PN2011PTC141711

Company & Directors' Information:- J K AGRO PRIVATE LIMITED [Strike Off] CIN = U74900PY2011PTC002548

Company & Directors' Information:- W B S AGRO PRIVATE LIMITED [Active] CIN = U01122PB2003PTC025879

Company & Directors' Information:- G T M AGRO PRIVATE LIMITED [Strike Off] CIN = U01100MH2005PTC150816

Company & Directors' Information:- Y K AGRO PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U74999DL2013PTC250398

Company & Directors' Information:- N P M AGRO PRIVATE LIMITED [Strike Off] CIN = U15494DL2011PTC214942

Company & Directors' Information:- B L B AGRO PRIVATE LIMITED [Strike Off] CIN = U51200DL2012PTC244511

Company & Directors' Information:- D A AGRO PRIVATE LIMITED [Active] CIN = U74900DL2015PTC288168

Company & Directors' Information:- D. B. AGRO PRIVATE LIMITED [Active] CIN = U01100MP2010PTC025035

Company & Directors' Information:- G AND Y BIO FUELS PRIVATE LIMITED [Strike Off] CIN = U23201TG2005PTC045169

    W.P. Nos. 17357, 17371, 17363, 17366 of 2020 & WMP. Nos. 21508, 21515, 21518, 21513, 21507, 21521, 21500 & 21495 of 2020

    Decided On, 10 December 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR.(MRS.) JUSTICE ANITA SUMANTH

    For the Petitioner: C. Bakthasiromoni, Advocate. For the Respondent: ----------



Judgment Text

(Common Prayer: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorari to Call for the records of the respondent and to quash the assessment proceedings in TIN 33524661771 / 2013-14 & 2014-15 dated 10.08.2018 and TIN 33524661771 / 2016-17 & 2015-16 dated 07.09.2018 as illegal and to set aside the equal time addition of the alleged suppressions and decide this WEBSITE mismatch issue afresh after providing an opportunity of personal hearing to the petitioner.)Common Order:1. The petitioner challenges orders of assessment passed in terms of the Tamil Nadu Value Added Tax Act, 2006 (in short ‘Act’) for the periods 2013-14, 2014-15, 2015-16 & 2016-17, the first two dated 10.08.2018 and the second two dated 07.09.2018.2. In my view, these writ petitions amounts to an abuse of process of the Court. The petitioner has challenged the same orders of assessment as impugned now in W.P.No.17485, 17490, 17493 & 17497 of 2019 seeking a certiorarified mandamus calling for and quashing the same. The writ petitions were disposed by order dated 26.09.2019 relegating the petitioner to statutory appeal and noting the position that the learned counsel for the writ petitioner was not in a position to give the exact date on which the impugned orders have been served upon the petitioner.3. The question of condonation of delay in filing statutory appeals were left to be decided by the appellate authority and the writ petitions disposed recording the submission of the writ petitioner that statutory appeals would be preferred in terms of Section 51 of the Act.4. This Court specifically observed that if the petitioner sought condonation of delay, the application for condonation shall be dealt with on its own merits by the appellate authority subject to the provisions of Section 51(1) of the Act and the proviso thereto, making it clear that the examination of the appeal would arise only if the appeals were filed in time or the delay was condoned by the appellate authority. This order has attained finality.5. This was followed up by W.P.Nos.30242, 30244, 30247 & 30249 of 2019, wherein the prayer was for a mandamus directing the first appellate authority to admit the appeals filed by considering the petitions for condonation and admit the appeals without insisting upon the statutory limitation prescribed in this regard. The prayer is in itself, contrary to the earlier orders of this Court wherein the Court had directed admission of the appeals only if the same were filed in compliance with all statutory conditions including limitation.6. The second round of writ petitions were disposed on 23.10.2019 granting liberty to the petitioner to re-present the appeals with applications for codonation of delay. It was further ordered that the applications for condonation, if filed within a period of two weeks from date of receipt of a copy of that order, shall be considered by the appellate authority in terms of order dated 26.06.2019 passed in W.P.Nos.17485 of 2019 and batch. This order has also attained finality.7. The appeals once re-presented, were returned by the 2nd respondent on 27.11.2019 holding the same to be barred by limitation and this order has not been challenged.8. It is in the aforesaid circumstances that the petitioner is again before this Court with the identical prayer as sought for in W.P.Nos.17485 of 2019 and batch, i.e., certiorarified mandamus quashing orders of assessment passed in Au

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gust and September 2018.9. In the light of the narration as above, there is no justification whatsoever to entertain these writ petitions and the same are dismissed in limine. The petitioner will remit costs of a sum of Rs.5,000/- (Rupees five thousand only), to the Cancer Institute, Adyar, Chennai, 600 020 within a period of four (4) weeks from date of receipt of a copy of this order.
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