Madras High CourtWP/886/2021disposed of

M/S.Parasakthi Cement Industries Ltd v. The State Tax Officer

2021-06-18Honourable Dr Justice Anita Sumanth2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18.06.2021

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. Nos.886, 898, 900 , 902 and 893 of 2021 and WMP Nos.978, 977, 985, 988, 966, 981, 983, 965, 972 and 974 of 2021 1 M/s.Parasakthi Cement Industries Ltd Rep. by its Authorized Signatory- V.Anbarasan No. 26 Aravindhar Street Gandhi Nagar Vellore 632 006 Vellore District ... Petitioner in the above W.Ps Vs 1 The State Tax Officer Gudiyatham (East) Circle Gudiyatham Vellore District

...Respondent in the above W.Ps

COMMON PRAYER IN ALL WPS:

Petitions filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari calling for the records on the file of the Respondent in its impugned proceedings made in TIN No 33354243940/2013-14,2015-16,2016-17 dated 17.09.2020, 2017-18 dated 28.09.2020 and 2014-15 dated 17.09.2020 quash same.

For Petitioner : Mr.S.Rajasekar For Respondent : Mr.TNC.Kaushik Government Advocate

O R D E R

Though pleadings are complete in the matter, learned counsel for the petitioner states that the petitioner prefers to file statutory appeals challenging the impugned orders of assessment passed in terms of the Tamil Nadu Value Added Tax Act, 2006.

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2. Hence, in line with the decision of the Supreme Court in a series of judgments, viz., In Re: Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020, 08.03.2021 and M/s.SS Group Pvt. Ltd. V. Aaditiya J. Garg & another (Civil Appeal No.4085 of 2020 dated 17.12.2020) extending the limitation for filing of appeals, petitioner is granted 30 days time from today to file appeals. This is for the reason that the present Writ Petitions have been pending on the file of this Court since 11.01.2021.

3. Such appeals, if filed within the period as aforesaid, will be taken on file by the Appellate authority without reference to limitation, but ensuring all other statutory conditions and considered on merits and in accordance with law.

4. The Writ Petitions are disposed. No costs. Connected Miscellaneous Petitions are closed.

Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar sl To 1 The State Tax Officer Gudiyatham (East) Circle Gudiyatham Vellore District +5ccs to Mr.R. Hemalatha, Advocate, S.R.No.28485 +1cc to the Special Government Pleader, S.R.No.28487 W.P. Nos.886, 898, 900 , 902 and 893 of 2021 and WMP Nos.978, 977, 985, 988, 966, 981, 983, 965, 972 and 974 of 2021 SKY(CO) BE(30/07/2021) https://hcservices.ecourts.gov.in/hcservices/