2026 (2) TMI 830

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....HONOURABLE MR JUSTICE S. M. SUBRAMANIAM AND HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ For the Appellant(s): Mr. C. Manishankar Senior Counsel for Mr. Rahul M. Shankar. For the Respondent(s): Mr. Haja Nazirudeen Additional Advocate General Assisted by Mr. C. Harsh Raj Special Government Pleader (Taxes) For R1 & R3 No Appearance for R2. JUDGMENT PER S.M. SUBRAMANIAM J. The writ order da....

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....1st Respondent in the impugned order that the Petitioner is not entitled to such facility is baseless. Even after cancellation of the the registration certificates, a direction was given to include the turnovers of the Unit, while passing final assessment order. Further, the 1st Respondent without issuing any prior notice and looking into the GOs, the registration certificates and without consider....

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....t events occurred during pendency of the present writ appeal, the Original Authority is not empowered to conduct any further adjudication and he has no jurisdiction. 5. The learned Additional Advocate General appearing on behalf of the respondents would oppose by stating that paragraph 11 indicates that some other issues are left open and more so the department has not issued any orders accepti....