M/S.Ukl Instruments Pvt Ltd v. The Assistant Commissioner(St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.09.2020

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH` W.P.No.6436 of 2020 and WMP.No.7608 of 2020 M/S.UKL INSTRUMENTS PVT LTD Rep by its Managing by its Managing Director Uday Shankar No.232 7th Street Astalakshmi Nagar Alapakkam Chennai-600 116 .. Petitioner Vs The Assistant Commissioner(S T) Porur Assessment Circle Nazarapet Chennai-600 123 .. Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records of the respondent relating to his order in TIN 33831385571/ 11-12 dated 30.12.2019 and quash that order.

For Petitioner : Mr.Kalyanasundaram For Respondent : Ms.G.Dhanamadhiri Government Advocate

O R D E R

Heard Mr.Kalyanasundaram, learned counsel for the petitioner and Ms.G.Dhanamadhri, learned Government Advocate for the respondent.

2. The impugned notice dated 30.12.2019 calls upon the petitioner to remit arrears of sales tax for the periods 2013-14 and 2014-15. The petitioner was granted time to ascertain the fate of assessments giving rise to the impugned demand. Today, learned counsel for the petitioner confirms that the demands arise from orders of assessment dated 16.12.2016 that have attained finality as on date.

3. In such circumstances, there is nothing untoward in the issuance of the impugned notice in the light of the orders of assessment having attained finality.

https://hcservices.ecourts.gov.in/hcservices/

4. This Writ Petition is dismissed. Consequently, connected miscellaneous petition is closed. No costs.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar TO The Assistant Commissioner(S T) Porur Assessment Circle Nazarapet Chennai-600 123 +1 cc to Special Government Pleader in Sr.29537 W.P.No.6436 of 2020 and WMP.No.7608 of 2020 PP(CO) RV(24/9/2020) https://hcservices.ecourts.gov.in/hcservices/