M/S.Sri Sai Agencies v. The Assistant Commissioner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.10.2020

CORAM

THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P. No. 14586 of 2015 and M.P. No. 2 of 2015 M/s. Sri Sai Agencies Rep. by its Proprietor - P.Suresh No.137, Big Bazaar Street Tiruvannamalai - 606 601.

... Petitioner -vsThe Assistant Commissioner [CT] Tiruvannamalai - II Tiruvannamalai.

... Respondent Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the file of the Respondent in its impugned proceedings made in TIN No. 33584662514/2011-2012 dated 24.04.2015 quash the same.

For Petitioner : Mr. S.Rajasekar For Respondent : Mrs. G.Dhanamadhiri Government Advocate (Taxes)

O R D E R

(through video conference) The Writ Petition had been filed challenging the Order in TIN No. 33584662514/2011-12 dated 24.04.2015 of the Respondent determining the penalty for the year 2011-12 under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as 'the TNVAT Act' for short) in respect of the Petitioner.

2.

When it is pointed out that the Petitioner has got an effective alternative remedy to prefer appeal against that order under Section 51 of TNVAT Act, within a period of 30 days from the date of its receipt before the jurisdictional Appellate Authority as mentioned in the note in the impugned order itself, Learned Counsel for the Petitioner seeks permission of this Court to withdraw the Writ Petition with liberty to resort to the aforesaid procedure. He has filed a memo dated 13.10.2020 to that effect through e-mail, which is placed on record.

3.

In the result, the Writ Petition is dismissed as withdrawn. It is made clear that for the purpose of reckoning https://hcservices.ecourts.gov.in/hcservices/

limitation for availing aforesaid remedy, the period from the date of filing of the Writ Petitions, viz., 12.05.2015 till the date on which the certified copy of this order is made ready, shall be excluded. Consequently, the connected Miscellaneous Petition is closed. No costs.

Sd/- Assistant Registrar (CS-III) //True Copy// Sub Assistant Registrar Maya To The Assistant Commissioner [CT] Tiruvannamalai - II Tiruvannamalai.

+1cc to the Special Government Pleader, S.R.No. 34139 W.P. No. 14586 of 2015 AD(CO) GN(04/11/2020) https://hcservices.ecourts.gov.in/hcservices/