Burder Industries India Pvt Ltd v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.02.2021

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.14050 of 2020 and WMP.Nos.17439 & 17440 of 2020 Burder Industries India Pvt. Ltd., Represented by its Managing Director, Survey No.306/3A, SugamtharumPedu Road, Irungattukottai Village, Sriperumbudur Taluk, Kanchipuram Dist., Tamilnadu-602 117.

...Petitioner

Vs 1.The Assistant Commissioner (ST), Sriperumbudur Assessment Circle, No.4/109, Varadarajapuram, Nazarathpet, Chennai-600 123.

2.Assistant Commissioner (ST), Surapatu Assessment Circle, 27G, 2nd Floor, Makkaram Garden, Kolathur, Chennai 600 099.

3.Assistant Commissioner (ST), Villivakkam Assessment Circle, No.176-B, MTH Road, Villivakkam, Chennai-600 049.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records in Order GSTIN 33AADCB1077E1Z6 / 2017-18 dated 31.01.2020 passed by the First Respondent and quash the same as arbitrary and illegal. For Petitioner : Mr.Joseph Prabakar For Respondents : Mr.ANR.Jaya Prathap Government Advocate

O R D E R

In line with the request made vide e-mail dated 23.02.2021 seeking to withdraw this writ petition, this writ petition is dismissed as withdrawn.

2. Liberty is granted to the petitioner to challenge impugned order dated 31.01.2020, stated to be uploaded on 08.02.2020, before the first Appellate Authority. The time for filing of a first appeal is 90 days from date of receipt of the order with a further period of 30 days, with condonation. https://hcservices.ecourts.gov.in/hcservices/

3. The Supreme Court, taking note of the Covid pandemic has passed a series of judgments, viz., In Re: Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020 and M/s.SS Group Pvt. Ltd. V. Aaditiya J. Garg & another (Civil Appeal No.4085 of 2020 dated 17.12.2020) has extended time for filing of appeal till 31.01.2021. Let the petitioner file an appeal within four weeks from today, in which case, it will be taken on file by the appellate authority without reference to limitation. Connected miscellaneous petitions are closed. No costs. Sd/- Assistant Registrar(insp cell) //True Copy// Sub Assistant Registrar vs To 1.The Assistant Commissioner (ST), Sriperumbudur Assessment Circle, No.4/109, Varadarajapuram, Nazarathpet, Chennai-600 123.

2.Assistant Commissioner (ST), Surapatu Assessment Circle, 27G, 2nd Floor, Makkaram Garden, Kolathur, Chennai 600 099.

3.Assistant Commissioner (ST), Villivakkam Assessment Circle, No.176-B, MTH Road, Villivakkam, Chennai-600 049.

+1cc to Mr.Joseph Prabhakar , Advocate SR.No. 11445 +1 cc to Spl Government Pleader(Taxes) Sr.No. 11062 W.P. No.14050 of 2020 and WMP.Nos.17439 & 17440 of 2020 A.SK(12.03.2021) https://hcservices.ecourts.gov.in/hcservices/