Madras High CourtWP/5313/2021disposed of

Tvl. S.N.R. Electronics Industries v. The Assistant Commissioner (St)

2023-07-28Honourable Mr Justice Mohammed Shaffiq6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 28.07.2023

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. Nos.5313, 5322, 5319, 5318, 5324 of 2021 and W.M.P.Nos.5886, 5890, 5900, 5901 5896, 5897, 5894, 5895, 5902 and 5903 of 2021 Tvl.S.N.R.Electronics Industries, Represented by its Propreitor R.Rangaraju, 92, Annamalai Nagar, M-91, Manickampalayam Housing Unit, Erode-638 011.

... Petitioner in all writ petitions Vs.

The Assistant Commissioner (ST), Chithode Assessment Circle, Erode.

... Respondent in all writ petitions PRAYER in W.P.No.5313 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records on the files of the respondent in TIN:33693062487/2010-11 dated 05.03.2018 and quash the same as being without jurisdiction, authority of law and contrary to the principles of natural justice. PRAYER in W.P.No.5322 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records on the files of the respondent in TIN:33693062487/2013-14 dated 05.03.2018 and quash the same as being without jurisdiction, authority of law and contrary to the principles of natural justice. 1/6

PRAYER in W.P.No.5319 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records on the files of the respondent in TIN:33693062487/2012-13 dated 05.03.2018 and quash the same as being without jurisdiction, authority of law and contrary to the principles of natural justice. PRAYER in W.P.No.5318 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records on the files of the respondent in TIN:33693062487/2011-12 dated 05.03.2018 and quash the same as being without jurisdiction, authority of law and contrary to the principles of natural justice. PRAYER in W.P.No.

5324 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records on the files of the respondent in TIN:33693062487/2014-15 dated 05.03.2018 and quash the same as being without jurisdiction, authority of law and contrary to the principles of natural justice. For Petitioner : Mr.R.Senniappan in all W.Ps.

For Respondent : Mr.Prashanth Kiran in all W.Ps.

Government Advocate COMMON ORDER When the matters were taken up for hearing, the learned counsel for the petitioner sought the permission of this Court to withdraw these writ petitions. He has also made an endorsement to the said effect, the same reads as under:

"The petitioner may be permitted to withdraw the writ petition with liberty to file statutory appeal" 2/6

2. It is submitted by the learned counsel for the petitioner that the orders have not been served, the same is refuted to by the learned counsel for the respondents. It is the further submission of the learned counsel for the petitioner that they only have xerox copy of the orders.

3. Recording the submissions made by the learned counsel for the petitioner that they intend to file appeal(s), the writ petitions are dismissed as withdrawn. The petitioner expressed certain difficulties in filing of appeal(s) as they do not have the original order of assessment. The petitioner may request the respondent to furnish the certified copy of the orders of assessment. Such request shall be made within a period of two weeks from the date of receipt of a copy of this order. On such request, the certified copy of the impugned order of assessment shall be issued on payment of appropriate fee / charges within a period of two weeks thereafter. On receipt of the certified copy of the impugned order, the petitioner is granted liberty to file an appeal(s) within a period of 4 weeks thereon. If any appeal(s) is filed within the time stipulated above on complying with other conditions relating to appeal. The Appellate Authority 3/6

shall entertain the appeal(s) and pass orders on merits in accordance with law without reference to limitation. It is also made clear that the Appellate Authority shall not reject the appeal(s) filed by the petitioner for want of original copies of the orders of assessment. No costs. Consequently, the connected writ miscellaneous petitions are closed. 28.07.2023 Speaking (or) Non Speaking Order Index:Yes/No mka 4/6

To:

The Assistant Commissioner (ST), Chithode Assessment Circle, Erode.

5/6

MOHAMMED SHAFFIQ, J.

mka W.P. Nos.5313, 5322, 5319, 5318, 5324 of 2021 and W.M.P.Nos.5886, 5890, 5900, 5901 5896, 5897, 5894, 5895, 5902 and 5903 of 2021 28.07.2023 6/6