M/S.Kfj Gold And Diamonds Pvt. v. Assistant Commissioner (Ct)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.11.2024
CORAM
THE HONOURABLE MR.JUSTICE M.SUNDAR THE HONOURABLE MR.JUSTICE K.RAJASEKAR M.P.No.1 of 2011 M/s.KFJ Gold and Diamonds Pvt. Ltd., AC/3, 2nd Avenue, Anna Nagar, Chennai - 600 040.
... Petitioner vs 1.Assistant Commissioner (CT), Amaindakarai Assessment Circle, Kuralagam, Chennai.
2.Joint Commissioner (Central), Commercial Taxes Department, Greams Road, Chennai - 600 006.
... Respondents Writ Petition filed under Article 226 of The Constitution of India, 1950 praying to issue a Writ of Certiorari calling for the records and quash Page Nos.1/5
the impugned order of assessment passed by the first respondent in TIN 33901024450/2009-10 dated 30.03.2011.
For Petitioner :
No appearance For Respondents :
Mr.V.Prashanth Kiran Government Advocate (Taxes)
ORDER
[Order of the Court was made by M.SUNDAR, J.,] Read this in conjunction with and in continuation of earlier proceedings made in the previous listing on 14.11.2024, which reads as follows:
'W.P. Nos.12070 and 12071 of 2011 M.P. Nos.1 and 1 of 2011 M.SUNDAR,J., K.RAJASEKAR, J., (Order of the Court was made by M.SUNDAR, J.) Ms.Lakshmi Sriram, learned counsel on record for writ petitioner submits that she has returned the papers to the writ petitioner together with due consent for filing change of vakalat. Page Nos.2/5
2. Registry to verify if any new counsel has entered appearance. If that be so, name of the new counsel be shown in the cause list. If that not be so, Registry to show the name of the writ petitioner with full/complete address as in the short cause title in the next listing which will be on 19.11.2024 at 2.15 p.m. as part of TAX BATCH.
(M.S.J.) (K.R.S.J.) 14.11.2024'
2. The aforementioned proceedings is tell-tale. Pursuant to aforementioned earlier proceedings, Registry has printed name of the writ petitioner together with full/complete address as in the short cause title but there is no representation either in the physical Court or on the 'VC' ['videoconferencing'] platform [to be noted this is a hybrid hearing, which is a daily/routine/regular feature in this Court]. Name of the writ petitioner called out thrice in the Court and in the adjoining corridor, there is no response. Registry informs that no new counsel has entered appearance for the writ petitioner.
Page Nos.3/5
3.In the light of the narrative thus far, captioned WP is dismissed for default. There shall be no order as to costs. Consequently, connected M.P. is also closed.
(M.S.,J.) (K.R.S.,J.) 19.11.2024 (1/2) Index : Yes / No Speaking order / Non-speaking order rsi To 1.Assistant Commissioner (CT), Amaindakarai Assessment Circle, Kuralagam, Chennai.
2.Joint Commissioner (Central), Commercial Taxes Department, Greams Road, Chennai - 600 006.
Page Nos.4/5
M.SUNDAR, J., K.RAJASEKAR, J., rsi M.P.No.1 of 2011 19.11.2024 (1/2) Page Nos.5/5