M/S Jayalakshmi Gopalakrishnan v. Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 12/2/2025 C O R A M The Hon'ble Mr.Justice Krishnan Ramasamy and W.M.P.Nos.5110 and 5111 of 2025 Jayalakshmi Gopalakrishnan Proprietor Vinayaga Sales Corporation No.7/2, L Block, Corner Stone Apartment 26th Street, Annanagar East Chennai 600 102.

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Petitioner Vs

1. The Commercial Tax Officer Ayanavaram: Central - II Chennai Central No.1 Greams Road, III Floor PAPJM, Annexe Building Chennai 600 006.

2. The Assistant Commissioner Ayanavaram, Zone IV Chennai Central Office of the Assistant Commissioner (ST) Ayanavaram Circle No.F 50, III Floor, I Main Road Anna Nagar East Chennai 600 102.

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Respondents 1/4

Prayer: Writ Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Certiorari to call for the records relating to the impugned order bearing Reference No. ZD330824148648Z dated 19/8/2024 passed by the first respondent and quash the same.

For Petitioner ...

Mr.T.R.Ramesh For Respondents ...

Ms.Amirtapoonkodi Dinakaran Government Advocate (Taxes) - - - - -

O R D E R

The challenge in this writ petition is to the order dated 19/8/2024, passed by the first respondent.

2. Ms.Amirtapoonkodi Dinakaran, learned Government Advocate (Taxes), takes notice on behalf of the respondents.

3. By consent of the parties, the main Writ Petition is taken up for disposal at the admission stage itself.

4. Though a larger relief was sought for in the present Writ Petition, 2/4

however, at the time of arguments, the learned counsel for the petitioner restricted his relief and seeks leave of this Court to file an appeal before the Appellate Authority against the impugned order dated 19/8/2024.

5. Ms.Amirtapoonkodi Dinakaran, learned Government Advocate (Taxes) appearing for the respondents has stated that she has no objection for the said relief, if granted to the petitioner.

6. In view of the above submission made by the learned counsel on either side, an alternative remedy of appeal is available to the petitioner before the Appellate Authority. Hence, this Court is not inclined to entertain the present Writ Petition filed by the petitioner.

7. In the result, the Writ Petition is dismissed, granting liberty to the petitioner to file an appeal before the Appellate Authority within a period of thirty (30) days from the date of receipt of a copy of this order. On such appeal being filed by the petitioner as directed, the Appellate Authority shall consider the same on merits, if it is otherwise in order, without rejecting it on the ground Krishnan Ramasamy,J mvs.

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of limitation. No costs. Consequently, connected Miscellaneous Petitions are closed.

12/2/2025 Index : Yes / No mvs.

To

1. The Commercial Tax Officer Ayanavaram: Central - II Chennai Central No.1 Greams Road, III Floor PAPJM, Annexe Building Chennai 600 006.

2. The Assistant Commissioner Ayanavaram, Zone IV Chennai Central Office of the Assistant Commissioner (ST) Ayanavaram Circle No.F 50, III Floor, I Main Road Anna Nagar East Chennai 600 102.

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