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2025 DAILYLAW 113448 (MAD)

M/S. ARUN AGENCIES v. APPELLATE ASSISTANT COMMISSIONER (CT)

TC/147/2018 · 2025-03-25

Mohammed Shaffiq

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

TC Nos.147 to 150 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.03.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ TC Nos.147 to 150 of 2018 M/s.Arun Agencies Rep. by Proprietor, Nagapushanam, Cuddalore Main Road, Thavalakuppam, Puducherry 605 007. .. Petitioner in all TCs. -vs- Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry. .. Respondent in all TCs. Prayer: Tax Cases (Revision) filed under Section 42 of the Pondicherry General Sales Tax Act, 1957, to revise the orders of the Value Added Tax Appellate Tribunal at Puducherry in Tax Appeal Nos.19 of 2017 (Assessment Period April 2007 to June 2007), 20 of 2017 (Assessment Period July 2007 to March 2008), 21 of 2017 (Assessment Period April 2008 to March 2009 and 22 of 2017 (Assessment Period April 2009 to June 2010)dated 26.04.2018. For Petitioner in all TCs. : Mr.A.N.R.Jayaprathap For Respondent in all TCs. : Mr.Ravee Kumar Govt. Pleader (Puducherry) * * * * * https://www.mhc.tn.gov.in/judis TC Nos.147 to 150 of 2018 COMMON ORDER (Order of the Court was made by the Hon'ble Chief Justice) These Tax Cases got listed in view of a praecipe filed by the Government Pleader for Puducherry stating that petitioner/assessee has settled the dues under The Puducherry Settlement of Arrears Act, 2020 and hence, nothing will survive in these tax cases. 2. Sri.Jayaprathap appearing for petitioner agrees that the dues have been settled under The Puducherry Settlement of Arrears Act, 2020. Hence, all the Tax Cases are disposed of. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (MOHAMMED SHAFFIQ, J.) 25.03.2025 Index : Yes/No Neutral Citation : Yes/No sra https://www.mhc.tn.gov.in/judis TC Nos.147 to 150 of 2018 To 1. The Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry. 2. The Value Added Tax Appellate Tribunal Principal District Judge, District Court, Puducherry. https://www.mhc.tn.gov.in/judis TC Nos.147 to 150 of 2018 The Hon'ble Chief Justice and Mohammed Shaffiq, J. (sra) TC Nos.147 to 150 of 2018 25.03.2025 https://www.mhc.tn.gov.in/judis