Inkor Auto Tech India Pvt Ltd v. Assistant Commissioner (Ct),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.11.2022

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.3673, 3674, 3677 & 3678 of 2020 & WMP.Nos.4331, 4332, 4335, 4336, 4339, 4340, 4342 & 4343 of 2020 Inkor Auto Tech India Pvt. Ltd.

Sl.No.71/2B, 3B, 4B Irungattukottai Village, Kancheepuram District ... Petitioner in all WPs Vs.

Assistant Commissioner (CT), Sriperumbudur Assessment Circle, Varadarajapuram-602103 ... Respondent in all WPs Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India, to issue a Writ of certiorari calling for the records of the respondent in order dated 25.11.2014 in TIN:33241662588/2006-07, 33241662588/2007-08, 33241662588/2008-09 & 33241662588/2009-10 and quash the same.

In both WPs For Petitioner : Mr.Adithya Reddy For Respondent : Ms.Amritha Dinakaran Government Advocate

COMMON ORDER Learned counsel for the petitioner makes an endorsement to the effect that the assessee prefers to withdraw these writ petitions. He seeks liberty to approach the appellate/revisional authorities in regard to the various issues that arise in the impugned orders of assessment.

2. The liberty as sought for is granted. Appeals and/or rectification applications under the provisions of the Tamil Nadu Value Added Tax Act, 2006, if filed within a period of four weeks from today, shall be entertained by the authorities concerned without reference to limitation but ensuring compliances with all other statutory compliances, if any.

3. In light of the endorsement made, these writ petitions are dismissed as withdrawn with liberty as aforesaid. Connected miscellaneous petitions are closed. No costs.

17.11.2022 ska Index : Yes/No Speaking Order/Non speaking Order

To Assistant Commissioner (CT), Sriperumbudur Assessment Circle, Varadarajapuram-602103

DR.ANITA SUMANTH,J.

ska W.P.Nos.3673, 3674, 3677 & 3678 of 2020 & WMP.Nos.4331, 4332, 4335, 4336, 4339, 4340, 4342 & 4343 of 2020 17.11.2022