S.K.Cars India Pvt. Ltd, v. The Assistant Commisisoner(Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.10.2020

CORAM

THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P. Nos. 7132 to 7134 of 2015 and M.P. Nos. 1,1 and 1 of 2015 W.P. No. 7132 of 2015:- M/s. S.K.Cars India Private Ltd.

Represented by its Managing Director Mr. K.Muruganand 3/392, S.K.Complex S.K.Nagar, Trichy Bye-pass Road Seelanaikenpatty Salem - 636 201.

... Petitioner -vs- ... Respondent herein in his TIN : 33542701778/2011-12, dated 13.02.2015 For Respondent : Mrs. G.Dhanamadhiri 1/4

W.P. No. 7133 of 2015:- M/s. S.K.Cars India Private Ltd.

Represented by its Managing Director Mr. K.Muruganand 3/392, S.K.Complex S.K.Nagar, Trichy Bye-pass Road Seelanaikenpatty Salem - 636 201.

... Petitioner -vs- ... Respondent herein in his TIN : 33542701778/2012-13, dated 13.02.2015 For Respondent : Mr. G.Dhanamadhiri W.P. No. 7134 of 2015:- M/s. S.K.Cars India Private Ltd.

Represented by its Managing Director Mr. K.Muruganand 3/392, S.K.Complex S.K.Nagar, Trichy Bye-pass Road Seelanaikenpatty Salem - 636 201.

... Petitioner -vs2/4

... Respondent herein in his TIN : 33542701778/2013-14, dated 13.02.2015 For Respondent : Mr. G.Dhanamadhiri C O M M O N O R D E R (through video conference) These Writ Petitions challenge the Orders in TIN Nos. 33542701778/2011-12, 33542701778/2012-13 and 33542701778/2013-14 dated 13.02.2015 of the Respondent, who had determined the penalty for the years 2011-12, 2012-13 and 2013-14 under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as 'the TNVAT Act' for short) in respect of the Petitioner.

2.

When it is pointed out that the Petitioner has got an effective alternative remedy to prefer appeals against those orders under Section 51 of TNVAT Act, within a period of 30 days from the date of its receipt before the jurisdictional Appellate Authority as mentioned in the note in the impugned order itself, Learned Counsel for the Petitioner seeks permission of this Court to withdraw these Writ Petitions with liberty to resort to the aforesaid procedure. He has sent a memo dated 13.10.2020 to that effect through an e-mail dated 13.10.2020, which is placed on record.

3.

Accordingly, the Writ Petitions are dismissed as withdrawn granting such liberty. It is made clear for the purpose of reckoning limitation for availing the aforesaid 3/4

remedy, the period from the date of filing of these Writ Petitions, viz., 11.03.2015 till the date on which the certified copies of these order are made ready, shall be excluded. Consequently, the connected Miscellaneous Petitions are closed. No costs.

-s/d- Assistant Registrar True copy Sub-Assistant Registrar maya To copy to The Section Officer ER Section High Court Madras +1 cc to Mr.N.Inbarajan Advocate sr34035 +1 cc to the Special Government Pleader(Taxes) sr34138 W.P. Nos. 7132 to 7134 of 2015 sra(co) aa03/11/2020 4/4