Tvl.Allied Petroleum v. The Assistant Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.01.2020
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.NO.21943 OF 2012 Tvl.Allied Petroleum Company, No.478, Pankaja Mills Road, Coimbatore - 45.
... Petitioner Vs.
1. The Assistant Commissioner (CT)(FAC), Trichy Road Assessment Circle, Coimbatore - 18.
2. The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.
3. The State of Tamil Nadu, Represented by Secretary, Commercial Taxes Department, Fort St. George, Chennai - 600 009.
... Respondents Prayer:
Writ Petitioner filed under Article 226 of Constitution of India praying to issue Writ of Certiorari to quash the impugned order of assessment passed by the first respondent in TNGST No.1882747/2003-04 dated 21.06.2012.
For Petitioner : Mr.B.Sivaraman For Respondents : Mr.R.Swarnavel Government Advocate (T)
O R D E R
The present Writ Petition has been filed challenging the impugned order dated 21.06.2012 bearing reference TNGST No.1882747/2003-04.
2.The learned counsel for the petitioner fairly submits that the issue is covered against the petitioner and the petitioner https://hcservices.ecourts.gov.in/hcservices/
may be given liberty to file statutory appeal before the Appellate Commissioner.
3.While dismissing the present Writ Petition, liberty is given to the petitioner to file statutory appeal before the Appellate Commissioner within 30 days from the date of receipt of a copy of this order.
4.Accordingly, the present Writ Petition is dismissed with the above observations. No cost.
Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar jen To
1. The Assistant Commissioner (CT)(FAC), Trichy Road Assessment Circle, Coimbatore - 18.
2. The Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.
3. The Secretary State of Tamil Nadu, Commercial Taxes Department, Fort St. George, Chennai - 600 009.
+1cc to M/s.Lakshmi Sriram, Advocate, S.R.No.2148 +1cc to the Special Government Pleader(T), S.R.No.3263 W.P.No.21943 of 2012 NMI(CO) CS/20/02/2020 https://hcservices.ecourts.gov.in/hcservices/