M/S.Mahaveer Auto Associates v. Appellate Deputy Commissioner (Ct)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.02.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.3268, 3271 & 3273 of 2020 and W.M.P. Nos.3775, 3776, 3780, 3783, 3786 & 3787 of 2020 M/s.Mahaveer Auto Associates, Rep. by its Partner, No.105, General Peters Road, Chennai - 600 002.
.... Petitioner in all Wps.
Vs
1. Appellate Deputy Commissioner (CT), Chennai (Central), Greams Road, Chennai - 600 006.
2. Assistant Commissioner (CT), Anna Salai Assessment Circle, Chennai - 600 006.
.... Respondents in all Wps Petitions under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorarified Mandamus to call for the records of the first respondent in APV No.51/2019, APV No.39/19 and APV. No.52/19 dated 15.11.2019 and quash the order passed by the second respondent in TIN 33690600530/200809, 2007-08 and 2009-10 dated 26.10.2018 & 20.11.2018 and direct the second respondent to pass fresh orders as per the circular instructions of the Commissioner of Commercial Taxes, Chennai in circular No.29/2015 in D3/22678/2015 dated 11.08.2015 by providing an opportunity of personal hearing to the petitioner. For Petitioner : M/s.C.Baktha Siromoni in all WPs. For Respondents : Mr.M.Hariharan, Additional Government Pleader (Taxes) in all WPs COMMON ORDER Heard Mr.Baktha Siromani, learned counsel for the petitioner and Mr.Hariharan, learned Additional Government Pleader for the respondents.
1/2 https://hcservices.ecourts.gov.in/hcservices/
2. The petitioner challenges orders of the Appellate Authority for the periods 2007-08, 2008-09 and 2009-10, all dated 15.11.2019. No ground has been made out by the petitioner warranting interference and now, before me, learned counsel for the petitioner agrees that the appellate orders will be challenged by way of second appeals before the Sales Tax Appellate Tribunal.
3. In the light of the aforesaid, these Writ Petitions are dismissed. No costs. Connected Miscellaneous Petitions are closed.
Sd/- Assistant Registrar(C.S.IV) /True Copy/ Sub Assistant Registrar To
1. The Appellate Deputy Commissioner (CT), Chennai (Central), Greams Road, Chennai - 600 006.
2. The Assistant Commissioner (CT), Anna Salai Assessment Circle, Chennai - 600 006.
+1 cc to M/s.Baktha Sironmoni,Advocate Sr.No. 10659 AKM/11.02.2020/2P- 4C / Writ Petition No.3268, 3271 & 3273 of 2020 and W.M.P. Nos.3775, 3776, 3780, 3783, 3786 & 3787 of 2020 2/2 https://hcservices.ecourts.gov.in/hcservices/