{"id":206314,"date":"2011-06-10T00:00:00","date_gmt":"2011-06-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-hardrock-fabrication-vs-the-assistant-commercial-tax-on-10-june-2011"},"modified":"2017-09-04T01:27:23","modified_gmt":"2017-09-03T19:57:23","slug":"ms-hardrock-fabrication-vs-the-assistant-commercial-tax-on-10-june-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-hardrock-fabrication-vs-the-assistant-commercial-tax-on-10-june-2011","title":{"rendered":"M\/S.Hardrock Fabrication &#8230; vs The Assistant Commercial Tax &#8230; on 10 June, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Hardrock Fabrication &#8230; vs The Assistant Commercial Tax &#8230; on 10 June, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATE:  10.06.2011\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.13506 of 2011 \nand\nM.P.No.1 of 2011\n\nM\/s.Hardrock Fabrication Private Limited,\nRep. By its Authorised Signatory Mr.O.R.Kumar,\nPlot No.A-33\/34(P), Phase  VI,\nGamharia, Jamshedpur, \nJharkhand  832 108.\t\t\t\t\t\t.. Petitioner.\n\nVersus\n\nThe Assistant Commercial Tax Officer,\n(Chect Post Office)\nPuzal Check-post (outgoing)\nChennai  600 066.\t\t\t\t\t\t.. Respondent.\n\nPrayer: Petition filed seeking for a writ of Certiorari, to call for the records of the respondent in G.D.No.2639\/2011-12 dated 05.06.2011 and the consequential proceedings dated 06.06.2011 and quash the  same as illegal and without jurisdiction under the provisions of the Tamil Nadu Value Added Tax Act, 2006 read with Central Sales Tax Act, 1956.\n\n\n\t\tFor Petitioner\t  : Mr.V.Sundareswaran\n\n\t\tFor Respondent     : Mr.Kanmani Annamalai, GA (Taxes)\n\n\n\nO R D E R\n<\/pre>\n<p>\tHeard the learned counsel appearing for the petitioner and the learned Government Advocate for taxes, appearing on behalf of the respondent.<\/p>\n<p>\t2. By consent of both the parties, the writ petition is taken up for final disposal.\t<\/p>\n<p>\t3. In view of the similar orders passed by this Court, in a number of writ petitions, including the order, dated 21.12.2010, made in W.P.No.29050 of 2010, the following order is passed:<\/p>\n<p>\ti) The petitioner shall pay the amount of tax demanded by the authority, while passing the detention order.<\/p>\n<p>\tii) On payment of such tax amount, the goods detained shall be released and the same shall be subject to the final adjudication order, which may be passed by the authority concerned.<\/p>\n<p>\tiii) It is made clear that, while making recovery of the tax amount due, the amount of tax already paid shall be deducted.<\/p>\n<p>\tiv) The respondent shall complete the adjudication process, as expeditiously as possible.\t\t<\/p>\n<p>\t4. The Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.<\/p>\n<p>cse<\/p>\n<p>To<\/p>\n<p>The Assistant Commercial Tax Officer,<br \/>\n(Chect Post Office)<br \/>\nPuzal Check-post (outgoing)<br \/>\nChennai 600 066<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Hardrock Fabrication &#8230; vs The Assistant Commercial Tax &#8230; on 10 June, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 10.06.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.13506 of 2011 and M.P.No.1 of 2011 M\/s.Hardrock Fabrication Private Limited, Rep. By its Authorised Signatory Mr.O.R.Kumar, Plot No.A-33\/34(P), Phase VI, Gamharia, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-206314","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Hardrock Fabrication ... vs The Assistant Commercial Tax ... on 10 June, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-hardrock-fabrication-vs-the-assistant-commercial-tax-on-10-june-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Hardrock Fabrication ... vs The Assistant Commercial Tax ... on 10 June, 2011 - Free Judgements of Supreme Court &amp; 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