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Madras High CourtWP/9076/2021disposed of

M/S.Ashapuri Refrigeration v. The Assistant Commissioner (Ct)

2023-10-30Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.10.2023

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. Nos.9076, 9079, 9081 and 9083 of 2021 and W.M.P. Nos.9624, 9627, 9630 and 9631 of 2021 M/s.Ashapuri Refrigeration Represented by its Proprietor ... Petitioner in all W.Ps.

Vs.

The Assistant Commissioner (CT), Esplanade Assessment Circle, No.116, Angappa Naicken Street, 1st Floor, Chennai-1.

... Respondent in all W.Ps.

PRAYER in W.P.No.9076 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the order of the Respondent dated 15.03.2021 in TIN/33901261809/2006-07 and quash the same.

PRAYER in W.P.No.9079 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the order of the Respondent dated 15.03.2021 in TIN/33901261809/2007-08 and quash the same.

PRAYER in W.P.No.9081 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the order of the Respondent dated 15.03.2021 in TIN/33901261809/2008-09 and quash the same.

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PRAYER in W.P.No.9083 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the order of the Respondent dated 15.03.2021 in TIN/33901261809/2009-10 and quash the same.

For Petitioner : Mr.K.Narayanan in all cases for Mr.Adithya Reddy For Respondent : Mr.Prashanth Kiran in all cases Government Advocate COMMON ORDER These writ petitions have been filed challenging the order of the Respondent dated 15.03.2021 in TIN/33901261809 for the assessment years 2006-07, 200708, 2008-09 and 2009-10.

2. It is submitted by the learned counsel for the Respondents that the writ petitions are not maintainable inasmuch as disputed questions of fact are involved.

3. The learned counsel for the petitioner would submit that they may be permitted to file an appeal.

4. Recording the same, these writ petitions are disposed of with liberty to the petitioner(s) to file an appeal(s) within a period of 4 weeks from the date of receipt of a copy of this order, if any appeal(s) is filed the same shall be admitted / 2/4

entertained without reference to limitation, if other conditions relating to appeal are complied with including pre-deposit, if any. No costs. Consequently, connected miscellaneous petitions are closed.

30.10.2023 Speaking (or) Non Speaking Order Index:Yes/No Mka/ Spp To:

The Assistant Commissioner (CT), Esplanade Assessment Circle, No.116, Angappa Naicken Street, 1st Floor, Chennai-1.

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MOHAMMED SHAFFIQ, J.

Mka/ Spp W.P. Nos.9076, 9079, 9081 and 9083 of 2021 and W.M.P. Nos.9624, 9627, 9630 and 9631 of 2021 30.10.2023 4/4