Mr.Sunglow Lifescience P.Ltd v. The State Tax Officer

W.P.No.11892 of 2020

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19.06.2023 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH W.P.No.11892 of 2020 and W.M.P.Nos.14607 & 14608 of 2020 M/s.Sunglow Lifescience Pvt Limited Plot No.6, F Block, 2nd Floor, TVD Shristi Flats, United Colony 2nd Street, Medavakkam, Chennai -600 100 Rep. by its Managing Director, Mr.V.Rajasekaran .. Petitioner vs 1.The State Tax Officer, Medavakkam Assessment Circle, 26D, Ground Floor, 2nd Main Road, 8th Cross Street, BHEL Nagar, Medavakkam, Chennai - 10.

2.The Superintendent of GST & Central Excise, Madurantagam II Range, Chengalpattu (R2 suo motu impleaded vide order dated 12.06.2023) .. Respondents Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records connected with 220602200077471 dated 24.03.2020 referred to in Summary of the Order No. ZA3303200019552 (GST DRC 07) dated 24.03.2020 passed by the respondent herein and to quash the same for having been passed without authority of law and in gross violation of principles of natural justice.

For Petitioner :

Mr.N.Viswanathan For Respondents :

Mr.C.Harsha Raj, AGP for R1 Mr.A.P.Srinivas, SSC for R2 https://www.mhc.tn.gov.in/judis 1/2

W.P.No.11892 of 2020 DR. ANITA SUMANTH,J.

ssm

ORDER

This writ petition is dismissed with liberty to file appeal. If appeal is filed within four weeks from today, the same shall be entertained without reference to limitation but subject to satisfaction of all other pre-conditions, including pre-deposit. No costs. Connected miscellaneous petitions are closed. 19.06.2023 Index:Yes/No ssm To:

1.The State Tax Officer, Medavakkam Assessment Circle, 26D, Ground Floor, 2nd Main Road, 8th Cross Street, BHEL Nagar, Medavakkam, Chennai - 10.

2.The Superintendent of GST & Central Excise, Madurantagam II Range, Chengalpattu.

W.P.No.11892 of 2020 https://www.mhc.tn.gov.in/judis 2/2