M/S.Thirumurugan And Company, v. Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.03.2021

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P. No. 13756 of 2016 and W.M.P. No. 12052 of 2016 M/s.Thirumurugan and Company, Represented by its Proprietor, No.11/1, Aziz Mulk, 4th Street, Chennai - 600 006.

... Petitioner Vs Commercial Tax Officer, Nungambakkam Assessment Circle, No.88, Mayor Ramanathan Salai, Chennai - 600 031.

... Respondent Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent in his proceedings in TIN No.33880460503/2012-13 dated 10.03.2016 and quash the order passed therein and to direct the respondent to pass revised orders pursuant to the amendments to section 3(4) of the TNVAT Act, 2006 as per Act 27 of 2011 read with G.O.Ms.No.135 dated 30.10.2011.

For Petitioner : Mr.C.Baktha Siromani For Respondent : Mr.R.Swarnavel Government Advocate

ORDER

The learned counsel for the petitioner seeks permission of this Court to withdraw this writ petition with liberty to pursue alternative remedy by way of an appeal before the Appellate Authority.

2. Recording the same, this Writ Petition is dismissed with liberty to the petitioner, to file an appeal before the Appellate Authority within a period of thirty days from the date https://hcservices.ecourts.gov.in/hcservices/

of receipt of a copy of this order. No costs. Consequently, connected Writ Miscellaneous Petition is closed. Sd/- Assistant Registrar (CS-VII) //True Copy// Sub Assistant Registrar arb To Commercial Tax Officer, Nungambakkam Assessment Circle, No.88, Mayor Ramanathan Salai, Chennai - 600 031.

Copy to:- The Section Officer, E.R.Section, High Court, Madras.

(for return of impugned order) +1 cc to Government Pleader(Taxs), Sr No.20032 W.P. No. 13756 of 2016 GPL(CO) RG.23.04.2021(2P/4C) https://hcservices.ecourts.gov.in/hcservices/