The Assistant Commissioner (Ct) vs. R. K. Ganapathy Chettiar

COURT NO.12

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 6031/2024

(Arising out of impugned final judgment and order dated 01-12-2022 in WAMD No. 1613/2021 01-12-2022 in WAMD No. 2213/2021 01-12-2022 in WAMD No. 2218/2021 01-12-2022 in WAMD No. 2219/2021 01-12-2022 in WAMD No. 2220/2021 01-12-2022 in WAMD No. 2252/2021 01-12-2022 in WAMD No. 129/2022 01-12-2022 in WAMD No. 170/2022 01-12-2022 in WAMD No. 183/2022 01-12-2022 in WAMD No. 184/2022 01-12-2022 in WAMD No. 201/2022 01-12-2022 in WAMD No. 202/2022 01-12-2022 in WAMD No. 206/2022 01-12-2022 in WAMD No. 207/2022 01-12-2022 in WAMD No. 1147/2022 01-12-2022 in WAMD No. 1148/2022 01-12-2022 in WAMD No. 1149/2022 01-12-2022 in WAMD No. 1150/2022 01-12-2022 in WAMD No. 1151/2022 passed by the High Court of Judicature at Madras at Madurai)

THE COMMISSIONER OF COMMERCIAL TAXES & ANR. Petitioner(s)

VERSUS

TVL. BHARATH TRADERS

Respondent $(s)$

No.70880/2024-CONDONATION $\mathsf{OF}$ DELAY $(IA)$ IN FILING and $\mathbf{I}\mathbf{A}$ No.70879/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.70881/2024-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS)

SLP(C) Dy. No.5002/2024 Dy.No. FOR ADMISSION and I.R. and IA No.74127/2024-CONDONATION OF DELAY IN FILING and IA No.74131/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.74126/2024-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS)

Date: 01-04-2024 These petitions were called on for hearing today.

CORAM:

HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH

For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. Sabarish Subramanian, AOR Mr. C. Kranthi Kumar, Adv. Mr. Vishnu Unnikrishnan, Adv. Mr. Naman Dwivedi, Adv. Mr. Danish Saifi, Adv.

Fur Respondent(s)

UPON hearing the counsel the Court made the following O R D E R

Issue notice on the applications seeking condonation of delay as well as in the special leave petitions.

Stay of grant of refund pursuant to the impugned order of the High Court until further orders.

Tag with SLP(C) Dy. No.5815/2023.

(RADHA SHARMA) (MALEKAR NAGARAJ) COURT MASTER (SH) COURT MASTER (NSH)