Kalai Enterprises v. The Deputy State Tax Officer

W.P.No.8232 of 2023

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 16.03.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.8232 of 2023 and WMP Nos.8452 and 8453 of 2023 Kalai Enterprises represented by its Prop. N.Padmanaban 4/78, Chetty Street, Poravacherry, Nagapattinam - 611 108 ... Petitioner Vs The Deputy State Tax Officer, Nagapattinam Assessment Circle, Nagapattinam.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records on the files of the respondent in GSTIN: 33 ALMPP8900D2Z4/2018-19 dated 20.06.2022 and quash the same as being without jurisdiction and authority of law and contrary to the principle of natural justice.

For Petitioner : Mr.R.Senniappan For Respondents : Mr.TNC.Kaushik Additional Government Pleader https://www.mhc.tn.gov.in/judis

W.P.No.8232 of 2023 Dr.ANITA SUMANTH,J.

O R D E R

Learned counsel for the petitioner seeks permission to withdraw this Writ Petition with liberty to file a statutory appeal before the first appellate authority. He has also made an endorsement to that effect.

2. In light of there being no objection expressed by the learned Additional Government Pleader to the request of the petitioner to file a appeal, albeit belated, perhaps bearing in mind the medical reason that has been set forth by the petitioner in the affidavit, liberty is granted.

3. In light of the endorsement made, this Writ Petition is dismissed as withdrawn with liberty as above. Appeal, if any, filed within a period of two

(2) weeks from today, shall be taken on file by the appellate authority without reference to limitation, but ensuring compliance with other statutory conditions, if any, and disposed expeditiously and in accorance with law. No costs. Connected Miscellaneous Petitions are closed. 16.03.2023 Index : Yes / No Speaking/non-speaking Order sl To The Deputy State Tax Officer, Nagapattinam Assessment Circle, Nagapattinam. W.P.No.8232 of 2023 and WMP Nos.8452 and 8453 of 2023 https://www.mhc.tn.gov.in/judis