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Madras High CourtWP/7283/2018disposed of

Tvl.S.M.Square Marketing, v. The Assistant Commissioner Of

2018-04-20Honourable Mr Justice T. S. Sivagnanam2 pages

ujIN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 20.04.2018

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.7283 of 2018 & W.M.P.No.9051 of 2018 Tvl.S.M.Square Marketing Represented by its Partner A.Sriram No.66-C Vinayagar Koil Street Swarnapuri, Alagapuram Salem - 636 004 .. Petitioner

Versus

The Assistant Commissioner of Central Excise & Service Tax Salem I Division No.21, Theerthamalai Arcade Veerapandiyar Nagar Salem - 636 004.

.. Respondent Petition filed under Article 226 of the Constitution of India, seeking for Writ of Certiorari, calling for the records on the file of the respondent in C.No.V/15/BAS/02/2017-ST.Adj dated 30.03.2017 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice.

For Petitioner : Mr.R.Senniappan For Respondent : Ms.Hema Muralikrishnan Senior Standing Counsel

ORDER

Heard Mr.R.Senniappan, learned counsel for the petitioner and Ms.Hema Muralikrishnan , Senior Standing Counsel for the respondent.

2. The petitioner has challenged the Order-in-Original dated 30.03.2017.

3. After some arguments, the learned counsel for the petitioner submits that the petitioner may be permitted to file an appeal before the Appellate Authority.

4. Accordingly, this writ petition is disposed of. The petitioner is directed to file an appeal petition before the https://hcservices.ecourts.gov.in/hcservices/

Appellate Authority within 15 days from the date of receipt of a copy of this order and the same shall be considered in accordance with the relevant statute.

No costs.

Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(Audit) //True Copy// Sub Assistant Registrar gpa To Assistant Commissioner of Central Excise & Service Tax Salem I Division No.21, Theerthamalai Arcade Veerapandiyar Nagar Salem - 636 004.

Copy to:The Section officer, ER Section High Court, Madras (To return original impugned order) +1cc to Mr.R.Senniappan, Advocate SR.No.30063 +1cc to Mrs.Hema Muralikrishnan, Advocate Sr.No.30128 PA(CO) sm:4.5.2018 W.P.No.7283 of 2018 https://hcservices.ecourts.gov.in/hcservices/