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Madras High CourtWP/14258/2022disposed of

M.Gunasingh Nadar Maligai v. Deputy State Tax Officer (Circle)

2024-10-25Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.10.2024

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.13504 and 13505 of 2022 M.Gunasingh Nadar Maligai Represented by its Partner, Mr.Varathan, 50/17, Ulundurpet Main Road, Thiruvennainallur Villupuram - 607 204

...Petitioner

Vs.

The Deputy State Tax Officer (Circle) Villupuram - II Villupuram - 605 602.

...Respondent

Prayer:Writ Petition filed under Article 226 of the Constitution of India, to issue a writ of certiorari to call for the records leading to the issuance of summary order bearing reference No.ZD330422011554Y dated 25.04.2022 by the respondent.

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For Petitioner :

Mr.Adithya Reddy For Respondent :

Mr.C.Harsha Raj Additional Government Pleader

O R D E R

Heard Mr.Adithya Reddy, learned counsel for the petitioner and Mr.C.Harsha Raj, learned Additional Government Pleader for the respondent.

2. The challenge to this impugned order in this writ petition is primarily on the ground that only the summary of the order dated 25.04.2022 has been uploaded in the web portal and therefore, in absence of the same, the petitioner was unable to challenge the same before the Appellate Commissioner since the demand has been culminated in the summary order.

3. Learned counsel for the respondent submits that the detailed order has been passed on 25.04.2022 will be furnished to the petitioner within a period of 30 days from the date of the receipt of copy of this order. The petitioner is at liberty to file an appeal within 30 days thereafter. After such service, the petitioner is at liberty to file statutory appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017 with the Appellate Authority .

4. With the above observations and direction, this writ petition stands 2/4

disposed of. No costs. Connected Miscellaneous Petitions are closed. 25.10.2024 Index:

Yes/No Speaking Order/Non-Speaking Order Yes/No nst To:

The Deputy State Tax Officer (Circle) Villupuram - II Villupuram - 605 602.

C.SARAVANAN, J.

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nst and WMP.Nos.13504 and 13505 of 2022 25.10.2024 4/4