S.A.Umayaal Devi v. Commissioner Of Commercial Taxes
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 27.06.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH and WMP No.18140 of 2023 S.A.Umayaal Devi ... Petitioner Vs 1.Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai-600 005.
2.Deputy Commissioner (State) Inspection - I, Intelligence - I, Chennai - 600006.
3.Assistant Commissioner (Circle) Royapuram, Zone-II, Chennai North, Tamil Nadu.
... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records pertianing to the cancellation order vide reference No.ZA330221025608Z dated 05.02.2021 passed by the 3rd Respondent and quash the same and consequently allow the petitioner to file pay the remaining dues and file all
pending return and consequently direct the respondents to unfreeze petitioner's abovementioned bank accounts.
For Petitioner : No Appearance For Respondents : Mr.C.Harsha Raj Additional Government Pleader
O R D E R
Mr.C.Harsha Raj, learned Additional Government Pleader accepts notice for the respondent and is armed with necessary instructions to enable a final disposal of this Writ Petition, even at the stage of admission.
2. Petitioner is called absent. In any event, the impugned order is dated 05.02.2021 and hence this Writ Petition instituted on 20.06.2023 is far beyond the statutory period provided for revision/appeal. Hence, this Writ Petition stands dismissed. However, the petitioner is at liberty to approach the competent authority in the Commercial Taxes Department to seek benefit of the presently on-going amnesty scheme for restoration of registration. Such application, if and when filed, shall be considered by the competent authority in accordance with law. No costs.
27.06.2023 Index : Yes / No Speaking Order sl
To 1.Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai-600 005.
2.Deputy Commissioner (State) Inspection - I, Intelligence - I, Chennai - 600006.
3.Assistant Commissioner (Circle) Royapuram, Zone-II, Chennai North, Tamil Nadu.
Dr.ANITA SUMANTH,J.
Sl and WMP No.18140 of 2023 27.06.2023