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S/s Bright Technologies v/s The Commissioner Commercial Tax


Company & Directors' Information:- M S C TECHNOLOGIES LIMITED [Active] CIN = U64201DL2002PLC115040

Company & Directors' Information:- I. B. COMMERCIAL PRIVATE LIMITED [Active] CIN = U70101MH2007PTC167888

Company & Directors' Information:- R. M. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2007PTC119841

Company & Directors' Information:- G L COMMERCIAL LIMITED [Active] CIN = U74130DL1985PLC020182

Company & Directors' Information:- T. R. COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120OR2008PTC010275

Company & Directors' Information:- H C COMMERCIAL LTD [Active] CIN = U72300WB1970PLC027736

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = L51909WB1960PLC024849

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = U51909WB1960PLC024849

Company & Directors' Information:- A R COMMERCIAL PRIVATE LIMITED [Active] CIN = U17210WB2011PTC170257

Company & Directors' Information:- V & G COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909MH2011PTC213338

Company & Directors' Information:- R S TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U30007DL1998PTC093644

Company & Directors' Information:- H G COMMERCIAL PVT LTD [Active] CIN = U52190WB1991PTC050743

Company & Directors' Information:- S B P COMMERCIAL PVT LTD [Active] CIN = U51101AS1996PTC004692

Company & Directors' Information:- C L C TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U74899DL2000PTC105957

Company & Directors' Information:- R K COMMERCIAL LTD [Active] CIN = L65993WB1982PLC035298

Company & Directors' Information:- L R COMMERCIAL PVT LTD [Active] CIN = U70102WB1995PTC073665

Company & Directors' Information:- J K COMMERCIAL CORPN LTD [Strike Off] CIN = U65923UP1943PLC001188

Company & Directors' Information:- I Q TECHNOLOGIES LIMITED [Active] CIN = U72200TG2000PLC034058

Company & Directors' Information:- IN TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900DL2010PTC210298

Company & Directors' Information:- M M K COMMERCIAL PRIVATE LIMITED [Active] CIN = U27100WB2008PTC128229

Company & Directors' Information:- M G B COMMERCIAL PVT LTD [Amalgamated] CIN = U74950WB1993PTC060732

Company & Directors' Information:- V A M COMMERCIAL CO LTD [Active] CIN = U51909WB1983PLC036163

Company & Directors' Information:- R C COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120UP1992PTC014057

Company & Directors' Information:- S D M TECHNOLOGIES INDIA PRIVATE LIMITED [Active] CIN = U22219KA2013PTC070117

Company & Directors' Information:- D G COMMERCIAL PRIVATE LIMITED [Converted to LLP] CIN = U52100AS2007PTC008457

Company & Directors' Information:- M & M TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U99999MH1990PTC056999

Company & Directors' Information:- S L S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U00367KA1988PTC009651

Company & Directors' Information:- J B COMMERCIAL CO PVT LTD [Active] CIN = U51909WB1980PTC033099

Company & Directors' Information:- V & S COMMERCIAL PVT LTD [Active] CIN = U51909CT2006PTC001660

Company & Directors' Information:- A V K TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200DL2002PTC113742

Company & Directors' Information:- C V TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U52311CH2013PTC034790

Company & Directors' Information:- R G TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U51109DL2000PTC106267

Company & Directors' Information:- A-Z COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109DL1993PTC053697

Company & Directors' Information:- P J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52190WB2009PTC140508

Company & Directors' Information:- L A TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900MH2010PTC209195

Company & Directors' Information:- P M COMMERCIAL CO LTD [Active] CIN = U51909WB1982PLC035383

Company & Directors' Information:- J M COMMERCIAL & CO LTD [Converted to LLP] CIN = U67120DL1982PLC242476

Company & Directors' Information:- S P COMMERCIAL CO LTD [Strike Off] CIN = U45201WB1982PLC035237

Company & Directors' Information:- N R TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900GJ2000PTC038010

Company & Directors' Information:- B B COMMERCIAL LTD [Active] CIN = L51909WB1980PLC033130

Company & Directors' Information:- T T COMMERCIAL CO PVT LTD [Active] CIN = U70101WB1995PTC075032

Company & Directors' Information:- W & F COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2004PTC098442

Company & Directors' Information:- H R TECHNOLOGIES INDIA PRIVATE LIMITED [Strike Off] CIN = U52603MH2003PTC138635

Company & Directors' Information:- N P P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909DL2004PTC127585

Company & Directors' Information:- A. T. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2008PTC127621

Company & Directors' Information:- U S COMMERCIAL PVT LTD [Active] CIN = U51502WB1992PTC057239

Company & Directors' Information:- C S A TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72300TN1996PTC037105

Company & Directors' Information:- A D COMMERCIAL INDIA PRIVATE LIMITED [Active] CIN = U51109AS1999PTC005668

Company & Directors' Information:- L AND S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U99999MH1996PTC104023

Company & Directors' Information:- I D COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB1980PTC032739

Company & Directors' Information:- S G COMMERCIAL CO PVT LTD [Strike Off] CIN = U15312WB1955PTC022120

Company & Directors' Information:- S B TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200AP2015PTC097640

Company & Directors' Information:- U AND I TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200KA1997PTC022565

Company & Directors' Information:- A & M COMMERCIAL PRIVATE LIMITED [Active] CIN = U72900DL2000PTC106023

Company & Directors' Information:- C AND M TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U26900MH1999PTC118353

Company & Directors' Information:- V V TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72300HR2008PTC037950

Company & Directors' Information:- S P N COMMERCIAL PRIVATE LIMITED [Active] CIN = U52390WB2010PTC140826

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200DL2009PTC188147

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U34100DL2009PTC188147

Company & Directors' Information:- B COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U60230OR2011PTC014188

Company & Directors' Information:- S W TECHNOLOGIES PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U74140DL1970PTC005326

Company & Directors' Information:- M G COMMERCIAL PVT LTD [Active] CIN = U51109WB1960PTC024564

Company & Directors' Information:- B A TECHNOLOGIES LIMITED [Active] CIN = U74900PN2012PLC143775

Company & Directors' Information:- J TECHNOLOGIES INDIA LIMITED [Active] CIN = U72200TZ2000PLC009315

Company & Directors' Information:- K P COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200GJ1999PTC036317

Company & Directors' Information:- J N TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U74899DL1992PTC050546

Company & Directors' Information:- J V D TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200MH2005PTC157334

Company & Directors' Information:- B S COMMERCIAL COMPANY PVT LTD [Strike Off] CIN = U70101WB1985PTC038889

Company & Directors' Information:- A S COMMERCIAL PVT LTD [Active] CIN = U51909WB1989PTC047016

Company & Directors' Information:- J K TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900DL2000PTC108155

Company & Directors' Information:- I E M TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900MH2008PTC187513

Company & Directors' Information:- S N H P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB2005PTC101704

Company & Directors' Information:- H M COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52599WB2007PTC112975

Company & Directors' Information:- S. V. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2010PTC145115

Company & Directors' Information:- D. A. TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900DL2008PTC173738

Company & Directors' Information:- K M TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200DL2006PTC150457

Company & Directors' Information:- D. L. TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U74120DL2008PTC175475

Company & Directors' Information:- T & T TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U33112UP2001PTC026185

Company & Directors' Information:- R P J TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72300UP1994PTC016135

Company & Directors' Information:- S R COMMERCIAL PVT LTD [Active] CIN = U27209WB1987PTC041901

Company & Directors' Information:- S J R S TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200DL2008PTC185244

Company & Directors' Information:- E M TECHNOLOGIES INDIA PRIVATE LIMITED [Active] CIN = U74899DL2005PTC141257

Company & Directors' Information:- G R COMMERCIAL PRIVATE LIMITED [Active] CIN = U74899DL2000PTC108839

Company & Directors' Information:- D W TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U50400HR2010PTC041610

Company & Directors' Information:- V INDIA TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900TN2008PTC069066

Company & Directors' Information:- R K H TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900DL2000PTC106586

Company & Directors' Information:- M C A TECHNOLOGIES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U73100MH2003PTC143446

Company & Directors' Information:- A 2 D TECHNOLOGIES (I) PRIVATE LIMITED [Strike Off] CIN = U74120MH2010PTC208798

Company & Directors' Information:- V M B TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200TZ2009PTC015638

Company & Directors' Information:- M Y 5 TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72300UP2010PTC039514

Company & Directors' Information:- V & T TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U74900WB2013PTC199124

Company & Directors' Information:- T J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U51434WB2001PTC093979

Company & Directors' Information:- V J TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72300DL2007PTC163641

Company & Directors' Information:- E TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900DL2000PTC106075

Company & Directors' Information:- A S J COMMERCIAL PRIVATE LIMITED [Active] CIN = U15497DL2012PTC230407

Company & Directors' Information:- L B TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900MH2000PTC124946

Company & Directors' Information:- S B COMMERCIAL PVT LTD [Strike Off] CIN = U99999MH1982PTC028334

Company & Directors' Information:- K-TECHNOLOGIES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72900KL2006PTC019422

Company & Directors' Information:- P P COMMERCIAL PVT LTD [Strike Off] CIN = U51909WB1986PTC041237

Company & Directors' Information:- J S R TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900PB2011PTC035189

Company & Directors' Information:- R V TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200TG2007PTC053614

Company & Directors' Information:- V T S TECHNOLOGIES LIMITED [Active] CIN = U29309TN1996PLC036728

Company & Directors' Information:- C A G TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U52335PB2009PTC032939

Company & Directors' Information:- D BRIGHT & CO PVT LTD [Strike Off] CIN = U10200WB1946PTC013150

Company & Directors' Information:- B V COMMERCIAL PVT LTD [Active] CIN = U51109WB2006PTC108218

Company & Directors' Information:- D S COMMERCIAL PVT LTD [Strike Off] CIN = U26101WB1958PTC023936

Company & Directors' Information:- S R M COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2009PTC137093

Company & Directors' Information:- V N TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900TN2006PTC061056

Company & Directors' Information:- H & S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900PY2009PTC002365

Company & Directors' Information:- K S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200PB2001PTC024628

Company & Directors' Information:- A TO Z TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900PB2011PTC035133

Company & Directors' Information:- V M S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U52392TN2004PTC054456

Company & Directors' Information:- H T COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109MH2010PTC209413

Company & Directors' Information:- B H TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U74200MH2007PTC175126

Company & Directors' Information:- AT TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900PN2007PTC130827

Company & Directors' Information:- P E TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900PN2010PTC137065

Company & Directors' Information:- M & B TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200TN2010PTC074938

Company & Directors' Information:- M & T TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200TG2010PTC071594

Company & Directors' Information:- A A S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U74200TG2005PTC046996

Company & Directors' Information:- J K M TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900TN2008PTC069232

Company & Directors' Information:- N R P TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72900TG2009PTC064078

Company & Directors' Information:- B C COMMERCIAL CO PVT LTD [Active] CIN = U51109WB1987PTC043138

Company & Directors' Information:- M V COMMERCIAL PRIVATE LIMITED [Active] CIN = U18101WB2010PTC150651

Company & Directors' Information:- O S TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900CH2013PTC034358

Company & Directors' Information:- T & A TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200DL2010PTC205207

Company & Directors' Information:- M & A TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72200DL2014PTC269962

Company & Directors' Information:- A N D TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U72200KA2012PTC066768

Company & Directors' Information:- A-1 TECHNOLOGIES PRIVATE LIMITED [Active] CIN = U31900GJ2012PTC068883

Company & Directors' Information:- P AND 8 TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U52392KL2003PTC016720

Company & Directors' Information:- V R TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U64202CH2000PTC023433

Company & Directors' Information:- U B COMMERCIAL PVT LTD [Strike Off] CIN = U51229WB1996PTC077559

Company & Directors' Information:- R K TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900CH2000PTC023550

Company & Directors' Information:- F C TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900DL2007PTC159296

Company & Directors' Information:- S R J TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U72900DL2008PTC176517

Company & Directors' Information:- G TECHNOLOGIES PRIVATE LIMITED [Strike Off] CIN = U29299GJ2001PTC039300

    Sales/Trade Tax Revision No. 195 of 2019

    Decided On, 17 July 2019

    At, High Court of Judicature at Allahabad

    By, THE HONOURABLE MR. JUSTICE SAUMITRA DAYAL SINGH

    Sales/Trade Tax Revision No. 195 of 2019



Judgment Text

1. The present revision has been filed by the assessee against the order of the Commercial Tax Tribunal, Varanasi dated 27.03.2019 passed in Second Appeal No. 28 of 2019 for A.Y. 2015-16 (U.P.) with respect to the proceedings under Section 48(5) of the U.P. Value Added Tax Act, 2008. The Tribunal has set aside the order of the first appeal authority dated 30.01.2018 and remitted the matter to the assessing officer to pass a fresh order in light of the directions issued by the Tribunal.

2. In brief, the assessee is engaged in trading in readymade garments etc. During a survey conducted at the business premises of the assessee on 02.01.2016, 18 bundles of readymade garments were found. Those were claimed to be referable to tax invoices of the dates 07.12.2015 to 27.12.2015, issued by M/s. A.N. Enterprises another registered dealer of Kanpur. The enquiries made by the Special Investigation Branch ('SIB' in short) of the revenue department revealed that the registration of M/s. A.N. Enterprises at Kanpur had been cancelled with effect from 01.01.2016. In such circumstances, the goods found packed in 18 bundles were seized and later released upon deposit of security. By notice dated 03.06.2016, penalty under Section 48 (5) was proposed to be imposed, to which the assessee replied, and by order dated 17.06.2016, the explanation furnished by the assessee was rejected and a penalty of Rs. 2,25,000/- was imposed on the reasoning that the disclosed selling dealer, M/s. A.N. Enterprises was not a bona fide dealer; the TIN of the said M/s. A.N. Enterprises had been cancelled with effect from 01.01.2016 and; selling dealer had not filed its regular returns of turnover.

3. The assessee carried the matter in appeal before the first appeal authority. It also appears that the assessee produced the tax invoices against which it has made purchases from M/s. A.N. Enterprises, its purchase ledger and further claimed that it had made payment through banking channels. The first appeal authority allowed the appeal and deleted the penalty.

4. The revenue carried the matter in further appeal to the Tribunal, that has allowed the revenue's appeal and remanded the matter to the assessing authority to pass a fresh order, after making detailed enquiry on the points mentioned in the order of the Tribunal.

5. Heard Shri Aditya Pandey, learned counsel for the assessee and Shri Jagdish Mishra, learned Standing Counsel for the revenue.

6. The present revision has been filed proposing the following questions of law:

"1. Whether on the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in remanding the matter back on those grounds which were neither taken by the assessing authority while framing the penalty order nor has been pleaded before the 1st Appellate Authority?

2. Whether on the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in remanding the matter back when on the date of transaction both the purchasing dealer and the selling dealer were registered in their respective jurisdiction, the transaction was duly recorded in the account books and the transaction was duly supported by tax invoices issued by the selling dealer?

3. Whether on the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in remanding the matter especially when there is no possibility of levy of penalty in any view of the matter under Section 48(5) of the Value Added Tax Act?"

7. Learned counsel for the assessee submits that the penalty order had been passed in great haste, ignoring the fact that the disputed transactions had been completed in the month of December 2015, whereas the proceedings for cancellation of the registration/TIN of the selling dealer M/s. A.N. Enterprises had been initiated in January 2019 and subsequently that registration was cancelled with effect from 01.01.2016. Thus, in the first place, on the date of the survey being conducted and the transactions being performed, the registration of the selling dealer was continuing. As such, no penalty could have been imposed on the ground of cancellation of the registration certificate of the selling dealer.

8. Second, it has been submitted that, in any case, the assessee had produced before the survey authorities, the assessing authority as also the first appeal authority the tax invoices against which it had made purchases of goods from M/s. A.N. Enterprises. Moreover, the assessee had produced its purchase ledger and also established that it had made payments to the said selling dealer through banking channels. These facts have been duly appreciated by the first appeal authority and thereafter by a reasoned order, the penalty had been deleted. This reasoning of the first appeal authority has neither been considered nor been found to be erroneous by the Tribunal in the impugned order. The Tribunal has, in fact, culled out a new case beyond the pleadings and grounds of appeal raised by the revenue and on such new case, it has set aside the order of the first appeal authority and remanded the matter to the assessing authority with specific directions even as to the conduct of fresh enquiry. Those directions are wholly biased against the assessee as may only allow the conclusion of guilt of the assessee to arise. In this regard, reliance has been placed on decisions of this Court in C.C.T. Vs. Sanjay Steel Suppliers, 2015 UPTC 917; M/s. United Wheels Pvt. Ltd., Ghaziabad Vs. C.S.T., 2003 UPTC 621; M/s. Computer Ware Sales Ltd. Vs. C.T.T., (2004) 40 STR 681 and; G.D. Steels and Gases (Pvt.) Ltd. Vs. C.T.T., 1999 UPTC 35.

9. Shri Jagdish Mishra, learned Standing Counsel, on the other hand, submits that the findings of the first appeal authority were wholly perverse, inasmuch the purchase ledger produced by the assessee itself established that it had made the disputed purchases through cash payments and not through banking channel. In any case, other than the purchase ledger, no evidence was adduced by the assessee to establish that it had made payments to M/s. A.N. Enterprises through banking channel. The assessee merely claimed and the first appeal authority summarily accepted such claim made by the assessee. In fact, no reasoned finding was recorded by the first appeal authority on the crucial issue before it.

10. Then, it has been submitted that though it may be a fact that the registration of the selling dealer was cancelled subsequent to the purchase transactions claimed by the assessee, however, the penalty order had arisen not only on the reasoning that the registration of the selling dealer had been cancelled but it contained further reasoning that the said selling dealer was not a bona fide dealer and that it had not filed its returns for the relevant period. The assessing authority had doubted the very existence and bona fides of the transactions. Therefore, merely because the registration may have been in existence on the date of transaction, it would not be conclusive evidence of the transaction having been actually performed between the parties.

11. As to the objection raised by the assessee that a new case has been culled out by the Tribunal, learned Standing Counsel would submit that no new case has been made out by the Tribunal in the facts of the present case. In fact, the Tribunal has merely disapproved the conclusion drawn by the first appeal authority as being unreasoned. Since the finding of the first appeal authority was not backed by any cogent material or reasoning, the same has been set aside by the Tribunal. The fact that the Tribunal may have directed for an enquiry to be conducted in a particular manner upon the matter being remanded, does not amount to making out a new case. No new charge has been required to be framed against the assessee and no new or other penalty has been directed to be imposed. Only a fresh enquiry has been directed in the same manner which does not fall foul with any particular law laid down by this Court.

12. Having heard learned counsel for the parties and having perused the record, in the first place, it is difficult to accept the contention advanced by learned counsel for the assessee that the Tribunal has culled out a new case. The principle that prevents the Tribunal from making out a new case while deciding an appeal before it, rests on the norm that a litigation must attain finality as it proceeds.

13. That principle has no application in the facts of the present case, inasmuch as the assessing authority had imposed a penalty by making observations that the seller M/s. A.N. Enterprises was not a bona fide dealer; its TIN/Registration had been cancelled on 01.01.2016 and; no returns of turnover had been submitted by the said dealer. Thus, the reasoning of the assessing authority appears to be that the goods had never been sold by M/s. A.N. Enterprises to the assessee. This reasoning stems from the three facts noted above. When the matter was carried in appeal, it does appear that in that appeal, the assessee produced before the appeal authority its purchase ledger and also certain tax invoices to establish that it had, in fact, purchased the disputed goods from M/s. A.N. Enterprises. Also, the assessee claimed that it had made payments to the seller through banking channel. These facts have been noted in the first appeal order. However, there is no reasoning or discussion in that order as to the correctness or otherwise of such facts. The first appeal authority has merely observed that the tax invoice and the purchase register had been filed which were examined and found to be supporting the case set up by the assessee. However, there does not appear to exist any clear discussion as to when the revenue authorities issued any notice to cancel the registration certificate of the seller and the date when such cancellation order may have been passed. Also, there is no discussion as to whether such cancellation order was set aside in future. As to the contention of the assessee that it had made payment through banking channel, there is no finding at all in that regard. Merely, by saying that the contention of the assessee was found true on verifying from the perusal of the tax invoice and purchase register, is not a complete finding in itself. The first appeal authority ought to have considered the matter in proper light of the allegations made against the assessee. A clear-cut finding was required to be recorded whether the seller M/s. A.N. Enterprises was a bona fide dealer in the context of the allegation of cancellation of his registration and whether the goods had actually been purchased from that dealer.

14. However, it is difficult to sustain the finding of the Tribunal in entirety, inasmuch as, though the Tribunal appears to be right in setting aside the order of the first appeal authority and remitting the matter to pass a fresh order and that exercise may not involve any fresh case or new case being considered, however, the directions that have been issued by the Tribunal to remit the matter to the assessing authority to pass the order in a particular manner only are not sustainable. Once the Tribunal has set aside the order of the first appeal authority, it should have left open to the first appeal authority to pass a fresh order in accordance with law. However, to dictate to the subordinate authority the manner in which an enquiry is to be done especially in a case such as this where merely an incomplete enquiry has been made, may often stifle the parties to their prejudice in the proceedings on remand. Therefore, it should have been left open to the first appeal authority to pass an order upon making such complete enquiry on the basis of plea and evidence that may be brought before it by the assessee as also the revenue.

15. The submission advanced by learned counsel for the assessee that a new case has been set up, is not correct. The decision in the case of M/s. United Wheels Pvt. Ltd., Ghaziabad (supra) was a case where penalty has originally been imposed under Section 4-B(5) of the U.P. Trade Tax Act, 1948, that was set aside. Upon the matter being carried to the Tribunal by the revenue, the Tribunal set aside the order of the first appeal authority and remanded the matter with a direction to consider imposition of penalty under Section 4-B(6) of the said Act. Clearly, the contravention for which penalty may be imposed under Section 4-B(6) of the Act is materially different from that for which penalty may be imposed under Section 4-B(5) of the said Act. Under Section 4-B(5), penalty is imposable on misuse of raw material purchased against concessional rates of tax while penalty under Section 4-B(6) is for disposing of the manufactured goods otherwise than prescribed by law. Again, in the case of M/s. Computer Ware Sales Ltd. (supra), the assessment had been made on the turnover of imported computer parts. While the first appeal authority declared the assessee to be non-taxable, on further appeal by the revenue, the Tribunal set out a new case seeking to impose tax on sale

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of computers. Thus, while the assessee had been first assessed to tax on turnover of computer parts, the Tribunal upon remand sought to examine imposition of tax upon the turnover of computers. Similarly, in the case of G.D. Steels and Gases Pvt. Ltd. (supra), the assessee had filed first appeal only with respect to part of the assessment order. That appeal having been allowed in part, the revenue carried the matter in second appeal. In such second appeal, the revenue sought to raise grounds which had not been raised before or decided by the first appeal authority. It was in these circumstances that this Court ruled that the Tribunal could not have culled out a new case. Thus, the decisions cited by learned counsel for the assessee are distinguishable. As to the decision in the case of C.C.T. Vs. Sanjay Steel Suppliers (supra), no benefit can be given to the assessee at this stage itself with respect to its claim that the payments had been made through banking channel, inasmuch as, as noted above, that issue has been hurriedly concluded by the first appeal authority in favour of the assessee. However, it is made clear that in the event, such fact is found to be proven before the first appeal authority in proceeding on remand, appropriate orders shall be passed on the merits of the case. 16. Thus, leaving all courses open to the parties, the present revision is allowed to the extent indicated above. Questions of law stand decided accordingly.
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20-07-2020 M/s. Luminous Power Technologies (P) Ltd. & Another Versus Kanwar Sain & Another National Consumer Disputes Redressal Commission NCDRC
13-07-2020 M/s. Vismaya Advertising, Ernakulam, Represented by Its Manager Sunil S. Menon & Another Versus The Intelligence Officer (IB), Department of Commercial Taxes, Mattancherry at Aluva & Others High Court of Kerala
10-07-2020 M/s. Sai Srinivasa Properties & Technologies Pvt. Ltd., Represent by its Director N. Vivekananda Reddy Versus Krishnappa & Others High Court of Karnataka
26-06-2020 Uber Technologies Inc. Versus Heller Supreme Court of Canada
24-06-2020 The Renaissance, Palarivattom, Represented by P.N. Krishnadas, Managing Partner, Residing at Palarivattom, Kochi Versus Commercial Tax Officer (Luxury Tax) Class Towers, Ernakulam & Others High Court of Kerala
18-06-2020 M/s. CSK Technologies, Hydrabad (Telangana) Versus South Eastern Coalfields Limited, Chhattisgarh & Another High Court of Chhattisgarh
17-06-2020 Ministry of Railways Through Divisional Commercial Manager Versus V. Vijay Kumar National Consumer Disputes Redressal Commission NCDRC
11-06-2020 M/s. E.V. Mathai & Sons, Represented by Its Managing Partner, Rubber Dealer, Kothamangalam Versus State of Kerala, Represented by The Secretary, Commercial Taxes Department, Thiruvananthapuram High Court of Kerala
10-06-2020 Director of Income-Tax, International Taxation Versus M/s. Sasken Communication Technologies Ltd. High Court of Karnataka
05-06-2020 A.G. Chandrasekar Versus The State Represented by Deputy Superintendent of Police, Commercial Crime Investigation Wing CID, Chennai High Court of Judicature at Madras
05-06-2020 The Assistant Commissioner (Kvat), Commercial Taxes, Special Circle, Kottayam & Others Versus M/s. Kunnathukalathil Jewellers, Changanassery, Represented by Its Managing Partner K.V. Viswanathan High Court of Kerala
05-06-2020 Quick Heal Technologies Limited Versus NCS Computech Private Limited & Another High Court of Judicature at Bombay
01-06-2020 Birin Spinning Mills Limited, Rep its Director D. Rangaswamy & Others Versus The State of Tamil Nadu, Rep by the Secretary to Government Commercial Taxes Department, Chennai & Others High Court of Judicature at Madras
26-05-2020 R. Kannan Versus State of Tamil Nadu, Rep.by the Secretary to Government, Commercial Taxes and Religious Endowment Department, Chennai & Others High Court of Judicature at Madras
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
19-05-2020 M/s. Krishna Timber & Plywood Versus State of Tamilnadu, rep. By its Principal Secretary to Government, Commissioner of Commercial Taxes, CT & Re Department & Others High Court of Judicature at Madras
19-05-2020 M/s. Dekshinamoorthi & Co., rep. by its Partner, D. Govindarajan Versus The Commercial Tax Officer & Another High Court of Judicature at Madras
19-05-2020 M/s. Bharat Steels represented by its Proprietor Gulraj M. Jain Versus The Commercial Tax Officer, Broadway Assessment Circle High Court of Judicature at Madras
19-05-2020 Sri Venkateshwara Agencies, represented by its proprietor K. Somasundar Versus The Commercial Tax Officer, Check Post Officer, Thoppur Inward, Kurinji Nagar & Another High Court of Judicature at Madras
19-05-2020 Vega Cotton represented by its proprietor V. Vivekanandan Versus The Check Post Officer, Deputy Commercial Tax Officer, Check Point-II, Hosur & Another High Court of Judicature at Madras
19-05-2020 Vestas Wind Technology India Private Limited Versus The Commercial Tax Officer, Enforcement, Roving Squad, Chengalpet & Others High Court of Judicature at Madras
19-05-2020 Tvl. Aravind Thiru Ceramics represented by its Proprietor N.K. Thirugnana Sambantham Versus The Commercial Tax Officer, Roving Squad, (Enforcement) & Another High Court of Judicature at Madras
15-05-2020 Microvision Technologies Pvt. Ltd. Versus Union of India High Court of Judicature at Bombay
27-04-2020 Commercial Taxes Officer Versus M/s. Bombay Machinery Store Supreme Court of India
23-03-2020 J. Anbutamilarasi Versus The State of Tamil Nadu, Rep. by the Secretary, Commercial Taxes & Registration Department, Secretariat, Chennai & Others High Court of Judicature at Madras
18-03-2020 M/s. Comstar Automative Technologies Private Ltd., (Formerly known as Visteon Powertrain Control Systems India Private Limited) Keelakaranai Village, Malrosapuram Post, Maraimalai Nagar, Chengalpattu District V/S The Deputy Commissioner of Income Tax Company Circle - I (3), Chennai High Court of Judicature at Madras
13-03-2020 M/s. Inno-Tech Electronics Systems, Rep. by it's Proprietor – M. Ravichandran Versus The Commercial Tax Officer, Mylapore Assessment Circle, Chennai & Another High Court of Judicature at Madras
13-03-2020 Syrma Technology Private Limited, Chennai Versus Powerwave Technologies Sweden AD (in bankruptcy), Rep., by the Bankruptcy Administrator, Niklas Korling & Another High Court of Judicature at Madras
13-03-2020 M/s. Fossil India Private Limited, Represented by Sunil Prabhakaran Authorised Signatory Versus The Deputy Commissioner of Commercial Tax (Audit-5.4), Bengaluru & Others High Court of Karnataka
12-03-2020 Joshi Technologies International, Inc-India Projects Versus Union of India High Court of Gujarat At Ahmedabad
11-03-2020 J. Nagarajan Versus Chief Commercial Manager, Southern Railway, Park Town, Chennai & Others High Court of Judicature at Madras
09-03-2020 M/s. Shyam Textiles Limited, Hosur Versus The Commissioner of Commercial Taxes, Chepauk, Chennai & Another High Court of Judicature at Madras
09-03-2020 The Commissioner of Commercial Taxes, Chennai & Another Versus Ramco Cements Ltd. rep. by its General Manager-Legal Thiru. T. Mathivanan, Chennai High Court of Judicature at Madras
06-03-2020 Senior Divisional Commercial Manager, Divisional Office, Commercial Branch, Southern Railway, Chennai Versus G. Bharathi High Court of Judicature at Madras
04-03-2020 Active Media Versus Divisional Commercial Manager, Northern Railway High Court of Delhi
04-03-2020 M/s. Commercial Steel Co. Versus ASC Sales Tax High Court of for the State of Telangana
03-03-2020 Hotel Surya, Iritty, Represented by Its Managing Partner, K.T. Mathew Versus The State of Kerala, Represented by Secretary To Government, Department of Commercial Taxes, Thiruvananthapuram High Court of Kerala
28-02-2020 SPI Cinemas Private Limited, Represented by its Director, K. Niranjan Reddy Versus Commercial Tax Officer, Royapettah Assessment Circle, Chennai High Court of Judicature at Madras
27-02-2020 D. Soundararajapandian, Joint Commissioner (ST), Chennai(south), Commercial Taxes Department, Chennai & Others V/S The State of Tamil Nadu, Rep.by its Secretary, Commercial Taxes & Registration Department, Chennai & Others High Court of Judicature at Madras
27-02-2020 Sporta Technologies Pvt. Ltd. & Another Versus Edream 11 Skill Power Private Limited High Court of Delhi
27-02-2020 M/s. Hansa Enterprises, Rep by its Proprietrix Pinky Jain Versus The Principal Commissioner & Commissioner of Commercial Taxes & Others High Court of Judicature at Madras
27-02-2020 Padmesh Cashew Company, Represented by its Proprietor Rajan Kalladan Versus The Commercial Tax Officer, Mahe High Court of Judicature at Madras
26-02-2020 The Chennai Metropolitan Co-operative Housing Society Ltd., Chennai Versus The State of Tamil Nadu Rep.by its principal Secretary, Commercial Taxes and Registration Department, Chennai & Others High Court of Judicature at Madras
21-02-2020 P. Ponnum Perumal Versus The Additional Chief Secretary to Government (FAC) Commercial Taxes & Registration (H) Department, Chennai & Others High Court of Judicature at Madras
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
19-02-2020 M/s. GAIL (India) Limited, R.K. Puram, New Delhi Versus M/s. Arkay Energy(Rameswaram)Limited, Rep. by its President (Commercial and Legal) R. Jarard Kishore & Others High Court of Judicature at Madras
18-02-2020 M/s. Shiv Mahadev Logistics Pvt. Ltd., Represented by its Director H. Sahadevram Choudhary, Chennai Versus The Senior Divisional Commercial Manager, Chennai High Court of Judicature at Madras
14-02-2020 SKF Technologies (India) Private Limited, Bangalore & Another National Company Law Tribunal Bengaluru
13-02-2020 Commissioner, Commercial Taxes U.P. Lucknow Versus M/s. Narain Vegetable Products Sitapur High Court Of Judicature At Allahabad Lucknow Bench
12-02-2020 M/s. Sharadha Terry Products Ltd., Coimbatore Versus Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Commercial Taxes Buildings, Coimbatore & Another High Court of Judicature at Madras
07-02-2020 Sri Kumaran Super Market, Dharmapuri District Versus The Commercial Tax Officer, Harur Assessment Circle, Dharmapuri District High Court of Judicature at Madras
07-02-2020 M/s. Vinayaga Blue Metals, Represented by its Partner, P. Selvaraj Versus The State of Tamil Nadu, Represented by the Secretary to Government, Commercial Taxes Department, Chennai & Others High Court of Judicature at Madras
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
04-02-2020 M/s. Siddhi Vinayak Enterprises represented by its Proprietor R. Devika Versus The Senior Divisional Commercial Manager Southern Railway Divisional Railway Manager's Office Commercial Branch, Park Town Chennai High Court of Judicature at Madras
03-02-2020 M/s. Bright Marketing Company, Tirupur Versus The Commissioner of Central Excise & Service Tax, Coimbatore High Court of Judicature at Madras
03-02-2020 Lakshmi Rauschenbach, Rep. by Power of Attorney Anand Sasidharan Versus Valuesource Technologies (P) Ltd, Rep. by its Director Christian Lippens & Another High Court of Judicature at Madras
03-02-2020 M/s. Phoenix Rubbers, Palakkad, Represented By Sakkeer Hussain, Managing Partner Versus The Commercial Tax Officer, State GST Department, Palakkad & Others High Court of Kerala
31-01-2020 M/s. Indian Commercial Syndicate, Rep. by its Partner R. Natarajan, Coimbatore Versus The Special Committee, Secretariat, Chennai & Another High Court of Judicature at Madras
31-01-2020 Reckitt Benckiser (india) Ltd V/S Commissioner Commercial Taxes and Others Supreme Court of India
31-01-2020 Sarine Technologies Ltd. Through Authorised Signatory Prachi Bhardwaj Versus Diyora & Bhanderi Corporation Through Partner Dhaval Dahyabhai Diyora High Court of Gujarat At Ahmedabad
31-01-2020 In Phase Power Technologies Private Limited V/S ABB India Limited Competition Commission of India
24-01-2020 Tata Sky Limited, Represented by its Chief Financial Controller, Sambasivan Ganesan, Chennai Versus The State of Tamil Nadu, Represented by the Secretary, Commercial Taxes & Registration Department, Chennai & Another High Court of Judicature at Madras
23-01-2020 M/s. P.I. Polymers, Rep. by Proprietrix, Chennai Versus The Commercial Tax Officer, Pattarawalkam Assessment Circle, Villivakkam High Court of Judicature at Madras
21-01-2020 Nirmal Kumar Parsan & Others Versus Commissioner of Commercial Taxes & Others Supreme Court of India
10-01-2020 M/s. Vira Properties (Madras) Pvt. Ltd, Chennai, Rep. by its Manager, T.M. Damodaran Versus Commercial Tax Officer, Chennai & Another High Court of Judicature at Madras
09-01-2020 Quick Heal Technologies Limited V/S Commissioner of Service Tax, Delhi Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
09-01-2020 M/s. Grant Thornton India LLP., New Delhi Versus 63 Moons Technologies Limited, Formerly Known as Financial Technologies (India) Ltd., Chennai & Another High Court of Judicature at Madras
08-01-2020 A. Ponnusamy Pillay & Sons Versus The Commercial Tax Officer Karaikkal & Another High Court of Judicature at Madras
06-01-2020 Asutosh & Another Versus Commercial Taxes Department (GST) & Others High Court of Madhya Pradesh Bench at Indore
06-01-2020 TVL TCS Textiles Private Limited, Represented by its Authorised Signatry, R. Mahesh, Tirupur Versus The Prinicipal Secretary & Commissioner of Commercial Taxes, Ezhilagam, Chepauk & Another High Court of Judicature at Madras
19-12-2019 T.K. Jagadeesan Versus The State of Tamil Nadu, Rep. by its Principal Secretary to Government, Department of Commercial Taxes and Registration (K), Chennai & Another High Court of Judicature at Madras
18-12-2019 M/s. Dyna Technologies Pvt. Ltd. Versus M/s. Crompton Greaves Ltd. Supreme Court of India
16-12-2019 M/s. Taranga Technologies, Andhra Pradesh Versus M/s. Neels Enterprises Pvt. Ltd., Represented by its Managing Director, Chennai High Court of Judicature at Madras
11-12-2019 Sterlite Technologies Limited Rep by Chief Manager K. Sundar & Another Versus Bharat Sanchar Nigam Limited, Rep by Managing Director, Harish Chandra Mathur Lane, Janpath, New Delhi & Others High Court of Judicature at Madras
06-12-2019 In Re: M/s. MFAR Constructions Pvt. Ltd., Rep by its Chief Executive Officer Fayaz Kamaluddin Versus Additional Commissioner of Commercial Taxes Zone-II, Bengaluru & Others High Court of Karnataka
28-11-2019 S. Arivu Versus The Secretary to Government, Commercial Taxes & Registration Department, Secretariat, Chennai & Others High Court of Judicature at Madras
27-11-2019 K. Madheswari Versus The Commercial Tax Officer, Musiri & Others High Court of Judicature at Madras
26-11-2019 M/s. A.R.S. Metals (P) Limited, Chennai Versus Additional Commissioner (Revision Petition), Office of the Principal Secretary/Commissioner of Commercial Taxes, Chennai & Others High Court of Judicature at Madras
21-11-2019 Punjab & Sind Bank Versus M/s. Indo Foreign Commercial Agency Products Private Limited & Others High Court of Delhi
13-11-2019 Haripada Barman, Retired Divisional Commercial Superintendent, Dibrugarh Versus The Union of India, Represented by The General Manger, N.F. Railway, Maligaon & Another Central Administrative Tribunal Guwahati Bench Guwahati
13-11-2019 HI-TEK Traders, Changanacherry, Represented by C.C. Joyichan, Managing Partner Versus Commercial Tax Officer, Changanacherry & Others High Court of Kerala
12-11-2019 M/s. Murugan & Co, Rep. by its Partner P.A. Sankar Versus The Union of India, Rep. by its Commercial Tax Department, Government of Puducherry & Another High Court of Judicature at Madras
07-11-2019 M/s. Kalyan Jewellers India Pvt. Ltd., Rep. by its. Manager V/S The Assistant Commissioner (CT), Commercial Taxes, Coimbatore High Court of Judicature at Madras
07-11-2019 Rajdeep Energies Pvt.Ltd., Represented by its Director Versus Res Q Technologies Pvt Ltd., Represented by its Director Magesh High Court of Judicature at Madras
01-11-2019 Smartchem Technologies Limited & Another Versus The Indian Oil Corporation Limited & Another High Court of Judicature at Calcutta
30-10-2019 Karma Enterprises, Kozhikode, Represented by Its Managing Partner K.M. Sasidharan Versus State of Kerala, Represented by Deputy Commissioner (Law, Commercial Taxes), Ernakulam High Court of Kerala
30-10-2019 Hydromet India Limited, Rep. by its Managing Director, M. Venkata Subramanian, Kancheepuram Versus The Commercial Tax Officer, Kancheepuram High Court of Judicature at Madras
17-10-2019 K.P.L. International Limited, Represented by it Senior Vice President, R.P. Mundra Versus The Commercial Tax Officer Saidapet Assessment Circle, Chennai High Court of Judicature at Madras
16-10-2019 M/s. Crystal Apartments, CSI Commercial Centre, Baker Junction, Kottayam represented by its Managing Partner Binny Itty, Govindapuram kara, Kottayam Versus Saji Thomas Varghese, Chalukunnau, Kottayam rep. By Power of Attorney Holder & Others Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
15-10-2019 M/s. Pioneer Agro Industry, Tirupur Versus Commissioner of Commercial Taxes, Chepauk & Another High Court of Judicature at Madras
04-10-2019 M/s. Vaishnavi Overseas Rep. by its Authorized signatory, Kolkatta, West Bengal Versus Commercial Tax Officer Enforcement (Central), Chennai High Court of Judicature at Madras
04-10-2019 M/s. Vinayagar Spinning Mills, Tirupur & Others Versus The Commercial Tax Officer, Tirupur High Court of Judicature at Madras
25-09-2019 Foods, Fats and Fertilizers Limited represented by its Authorised Signatory T.K. Ravindran, Chennai & Another Versus The Deputy Commissioner, Commercial Taxes, Kancheepuram & Others High Court of Judicature at Madras
24-09-2019 ReNew Power Limited having its corporate office at Commercial Block 1, Represented by its Authorized Representative Satwik E & Others Versus The State of Andhra Pradesh, Represented by its Principal Secretary, Energy Infrastructure & Investment Department, A.P. Secretariat, Velagapudi, Amaravati, Andhra Pradesh & Others High Court of Andhra Pradesh
23-09-2019 M/s. Sree Vaduganathar Spinning Mills, Rep. by its Partner, N. Selvaraj & Another Versus The Commercial Tax Officer, Palladam Assessment Circle & Others High Court of Judicature at Madras