Sri Deivam Foundry v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.06.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.15567 of 2022 Sri Deivam Foundry, Represented by its Partner Ramasamy, S.F.424, V.K.Road, B.R.Puram,Thanneepandal, Peelamedu, Coimbatore - 641 004.
...Petitioner
Vs.
1. The State Tax Officer, Special Roving Squad, Vellore.
2. The Assistant Commissioner (ST) Peelamedu (North) assessment Circle, Coimbatore - 600 018.
...Respondents
Prayer:Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records on the files of the 1st respondent in GDN.1216/22-23 dated 21.04.2022 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice and further direct the 1st respondent to refund back the amount of penalty of Rs.4,90,158/- or direct the 2nd respondent to give credit to the cash ledger. For Petitioner : Mr.R.Senniappan For Respondents : Mr.Richardson Wilson Additional Government Pleader
O R D E R
Mr.Richardson Wilson, learned Additional Government Pleader accepts notice for the respondents and is armed with sufficient instructions to enable a final disposal of this matter even at the stage of admission.
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2. This writ petition is not maintainable seeing an efficacious appellate remedy is available against the impugned order dated 21.04.2022.
3. This writ petition is filed two months after passing of the impugned order and the petitioner may well approach the Assessing Authority for redressal as against the same.
4. Appeal, if any, filed by the petitioner shall be considered as expeditiously as possible in accordance with law. This writ petition stands dismissed. No costs. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar nst To
1. The State Tax Officer, Special Roving Squad, Vellore.
2. The Assistant Commissioner (ST) Peelamedu (North) assessment Circle, Coimbatore - 600 018.
Copy to The Section Officer, ER Section, High Court, Madras - 104.
+1cc to the Special Government Pleader(Taxes),S.R.No.39450 W.P.No.15567 of 2022 SSN[co] NSK/06/07/2022 https://hcservices.ecourts.gov.in/hcservices/