Naresh Kumar Prajapat v. The Superintendent Of Gst
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 21.12.2021
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.NO.13400 OF 2019 (THROUGH VIDEO CONFERENCING) Naresh Kumar Prajapat, Proprietor, 15/6, Dr.Radhakrishnan Nagar, 2nd Street, Korukkupet, Chennai - 600 021.
... Petitioner .Vs.
1. The Superintendent of GST & Central Excise, Preventive Section, Chennai North Commissionerate, 121, Mahatma Gandhi Road, Chennai - 600 034.
2. The Commissioner of GST & Central Excise, GST Bhawan, 121, Mahatma Gandhi Road, Chennai - 600 034.
... Respondents Prayer:
Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Mandamus directing the respondents to provide copy of statement(s) recorded from the petitioner pursuant to the Summons No.236/2019 dated 20.02.2019 issued by the first respondent and thereafter grant an opportunity to the petitioner and pass assessment order in accordance with law.
For Petitioner : Mr.B.Raveendran For Respondents : Mrs.Hema Murali Krishnan Senior Standing Counsel https://hcservices.ecourts.gov.in/hcservices/
ORDER
This Writ Petition is dismissed as pre-mature inasmuch as the petitioner has not even sent any representation asking the respondents to issue copy of the statements purportedly recorded on the blank papers received from the petitioner.
2. The petitioner is directed to send appropriate representation to the respondents and thereafter approached this Court in case, the petitioner does not get any response from the respondents.
3. This Writ Petition is dismissed with the above observations. No costs.
Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar arb To
1. The Superintendent of GST & Central Excise, Preventive Section, Chennai North Commissionerate, 121, Mahatma Gandhi Road, Chennai - 600 034.
2. The Commissioner of GST & Central Excise, GST Bhawan, 121, Mahatma Gandhi Road, Chennai - 600 034.
+1cc to Mrs.Hema Murali Krishnan, Advocate, S.R.No.68869 W.P.No.13400 of 2019 AD(CO) PM/11/01/2022 https://hcservices.ecourts.gov.in/hcservices/