Sri Pannajee Impex v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.02.2019

CORAM

THE HON'BLE Dr. JUSTICE ANITA SUMANTH W.P.Nos.3773, 3777, 3779 & 3783 of 2019 and W.M.P.Nos.4167, 4169, 4172, 4174, 4176 4179, 4184 & 4185 of 2019 Sri Pannajee Impex Rep.by its Proprietrix Mrs.Prem Devi Ghosal ... Petitioner in all Wps --Vs-- The Assistant Commissioner (ST) Bazar Circle, Tiruppur ... Respondent in all Wps PRAYER in WPs: Writ Petitions filed under Article 226 of the Constitution of India praying for a writ of Certiorari to call for the records in the impugned orders TIN: 33512424035/2013-14, 2014-15, 2015-16 & 2016-17 dated 30.10.2018 and quash the same. For Petitioner : Mr.B.Raveendran For Respondent : Mr.M.Hariharan Additional Government Pleader

O R D E R

Mr.Raveendran, learned counsel appearing on behalf of the petitioner fairly admits that though notices for assessment were issued to the dealers as early as on 28.09.2018 inviting their objection to the proposals contained therein as well as fixing a date for personal hearing, there was default on the part of the writ petitioners in both filing the objections as well as appearing before the authority.

2. Mr.M.Hariharan, AGP takes notice on behalf of the respondents and supports the assessment order pointing out that there was no cooperation extended by the assessee in completion of assessment proceedings.

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3. In the aforesaid circumstances, I see no reason to interfere with the impugned orders of assessment for the periods 2013-14 to 2016-17. The writ petitioner is at liberty to challenge the same by way of a statutory appeal before the Appellate Assistant Commissioner.

4. Accordingly, the writ petitions stand dismissed. Consequently, connected miscellaneous petitions are also closed. However, there shall be no order as to costs. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar ska To The Assistnat Commissioner (ST) Bazar Circle, Tiruppur.

+1 cc to The Government Pleader, Sr.No.12351 +1 cc to M/s.B.Raveendran, Advocate Sr.No.11743 W.P.Nos.3773, 3777, 3779 & 3783 of 2019 and W.M.P.Nos.4167, 4169, 4172, 4174, 4176 4179, 4184 & 4185 of 2019 PPA(CO) CSL/23.04.2019 https://hcservices.ecourts.gov.in/hcservices/