M/S. Kaleesuwari Oil Store, v. The Assistant Commissioner(Ct)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.09.2025
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM and THE HONOURABLE MR.JUSTICE C.SARAVANAN and M.P.Nos.1 and 1 of 2012 and W.M.P.No.22795 of 2019 W.P.No.6888 of 2012 M/s.Kaleesuwari Oil Store, Rep. by its Proprietrix, No.1, Kalingarayan Mudali Street, Chennai - 600 021.
... Petitioner(s) Vs.
Washermanpet II Assessment Circle, Chennai.
... Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the respondent in proceedings in TNGST / 1280123 / 2006-07, quash the notice dated 28.02.2012 issued therein.
W.P.No.7585 of 2012 M/s.Kaleesuwari Refinery Private Limited
No.64, Telugu Chetty Street, Chennai - 600 021.
... Petitioner(s) Vs.
Washermanpet II Assessment Circle, Chennai.
... Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the respondent in proceedings in TNGST / 33391280956 / 2006-07, quash the notice dated 28.02.2012 issued therein.
In Both Petitions For Petitioner(s) : Mr.C.Subramanian for Mr.B.Raveendran For Respondent(s) : M/s.Amirtha Dinakaran, Government Advocate C O M M O N O R D E R (Order of the Court was made by S.M.SUBRAMANIAM, J.) These writ petitions have been filed challenging the notice dated 28.02.2012.
2. A perusal of the notice reveals that the Assistant Commissioner
had arrived at a proposal and issued the impugned show cause notice to afford an opportunity to the writ petitioners. The writ petitioners, instead of filing an objection on the proposal, have instituted the present writ petitions.
3. No writ against a show cause notice is maintainable unless such notice has been issued by an incompetent authority having no jurisdiction, or tainted with the allegations of mala fides. In all other circumstances, the noticee is expected to submit objections, if any, to the competent authority for effective disposal of the issues raised in the show cause notice.
4. Granting liberty to the writ petitioners to submit its objections, if any, the present writ petitions stand disposed of. No costs. Consequently, connected miscellaneous petitions are closed. (S.M.S.,J.) (C.S.N.,J.) 01.09.2025 skr (1/2) Index : Yes / No Speaking order / Non-speaking order To
Washermanpet II Assessment Circle, Chennai.
S.M.SUBRAMANIAM, J.
and C.SARAVANAN , J.
skr 01.09.2025 (1/2)