31/01, 07:58] sekarreporter1: https://x.com/sekarreporter1/status/1752519021273264545?t=NI5pNRAWVgZUJ9uQeejLcQ&s=08[31/01, 07:58] sekarreporter1: [31/01, 07:56] sekarreporter1: AT MADRASDATED : 29.01.2024CORAMTHE HONOURABLE MR.JUSTICE R.MAHADEVANANDTHE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQO.S.A. Nos.86 and 99 of 2023 andC.M.P.Nos.10708, 10709, 12136, 13259, 19766, 19771 of 2023and

[31/01, 07:58] sekarreporter1: https://x.com/sekarreporter1/status/1752519021273264545?t=NI5pNRAWVgZUJ9uQeejLcQ&s=08
[31/01, 07:58] sekarreporter1: [31/01, 07:56] sekarreporter1: AT MADRAS
DATED : 29.01.2024
CORAM
THE HONOURABLE MR.JUSTICE R.MAHADEVAN
AND
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
O.S.A. Nos.86 and 99 of 2023 and
C.M.P.Nos.10708, 10709, 12136, 13259, 19766, 19771 of 2023
and
W.P.Nos.19222, 19324, 19327, 19329, 19332, 19227, 19240, 19246, 19330,
19333, 19336, 19338, 19341, 19344, 19347 and 19351 of 2023 and
W.M.P.Nos.18604, 18608, 18611, 18612, 18614,18615, 18620, 18622, 18623,
18624, 18626, 18627, 18453, 18454, 18456, 18457, 18472, 18474, 18478,
18480, 18585, 18586, 18592, 18593, 18594, 18595, 18597, 18598, 18599,
18600, 18601 and 18602 of 2023
O.S.A. Nos.86 and 99 of 2023:
The Assistant Commissioner (ST) (FAC),
Formerly Sankari Assessment Circle,
Now Kumarapalayam Assessment Circle (After Bifurcation)
Sankari, Salem District.
.. Appellant in O.S.A.No.86 of 2023
The Commissioner Tax Officer,
Sankari Circle,
Erode.
.. Appellant in O.S.A.No.99 of 2023
Vs.
1.The Official Liquidator,
High Court, Madras,
As the Liquidator of
M/s. Tan India Ltd., (In Liquidation)
No.29, Corporate Bhavan, 2
nd Floor,
[31/01, 07:56] sekarreporter1: issue a writ of Certiorari calling for the records on the files of the first
respondent’s impugned proceedings in TNGST No.776282/1990-91 dated
03.06.2023 and the consequential impugned order passed by second respondent
in TNGST No.776282/1990-91 dated 15.06.2023 for the assessment year
TNGST/1990-91 and quash the same as ex-facie illegal, without authority of
lw, without jurisdiction and ultra-vires the provisions of the Tamil Nadu
General Sales Tax Act, 1959 read with Central Sales Tax Act, 1956 and
violative of Article 14, Article 265 of the Constitution of India besides being
contrary to the principles of natural justice.
O.S.A.Nos.86 and 99 of 2023
For Appellants
: Mr.Haja Nazirudeen, AAG
Assisted by
Mr.M.Venkateswaran, SGP
For Respondents
: Mr.S.R.Sundar for R1,
Mr.Ravi Raja Bappu for R2.
All the Writ petitions
For Petitioner(s)
: Mr.K.Venkata Subramanian
For Respondents
: Mr.Haja Nazirudeen, AAG
Assisted by Mr.M.Venkateswaran
SGP for R1 & R2
Mr.S.R.Sundar for R3
COMMON JUDGMENT
MOHAMMED SHAFFIQ, J.
This is a batch of 16 writ petitions and 2 original side appeals. The issues
involved herein are inter-connected and thus, he
[31/01, 07:57] sekarreporter1: longer survive and is hence, closed.
10.2. With regard to O.S.A.No.99 of 2023, the same stands disposed of
leaving it open to the official liquidator / 3
rd
respondent in the writ petitions, to
proceed further as per law, in the light of the orders passed in this batch of writ
petitions.
10.3. There is no order as to costs, in respect of all these cases.
Consequently, connected miscellaneous petitions are closed.
[R.M.D., J.] [M.S.Q., J.]
29.01.2024
Speaking (or) Non Speaking Order
Index:Yes/No
Neutral Citation: Yes/No
Shk/ Spp
To
The Official Liquidator, High Court, Madras,
As the Liquidator of M/s. Tan India Ltd., (In Liquidation)