The Indcoserve v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE : 03.07.2015 CORAM :

THE HON'BLE MR. JUSTICE R. SUDHAKAR AND THE HON'BLE MS. JUSTICE K.B.K. VASUKI W.P. No: 3513 of 2013 The Indcoserve No: 35 Church Road Coonoor.

...Petitioner

-vsThe Assistant Commissioner ( CT ) Coonoor.

...Respondent

Writ petition under Article 226 of the Constitution of India praying for issuance of a writ of certiorari to call for the records on the file of the respondent herein in his TIN No. 33372540124/2008-09 dated 08.01.2013 and to quash the same. For petitioner : M/s. N. Inbarajan For respondent : Mr. ANR Jayaprathap Govt. Advocate (Taxes)

O R D E R

( Order of the Court was made by R. Sudhakar, J.) The order under challenge in this writ petition is passed by the Assistant Commissioner (CT ).

2. Learned Government Advocate (Taxes) appearing for the respondent submits that as against the impugned order, an appeal would lie to the Appellate Deputy Commissioner under Section 51 of the Tamil Nadu Value Added Tax Act.

3. The objection raised by the State is sustained. Accordingly, this writ petition stands disposed of giving liberty to the petitioner to pursue the appellate remedy within 30 days https://hcservices.ecourts.gov.in/hcservices/

from the date of receipt of a copy of this order. Connected miscellaneous petition is closed. There shall be no orders as to the costs.

Sd/- Assistant Registrar(CS-V) //True Copy// Sub Assistant Registrar gp To The Assistant Commissioner (CT) Coonoor.

1 CC to M/s. N. Inbarajan, Advocate SR.No. 33398 1 CC to the Spl.Government Pleader (Taxes), SR.No. 33601 W.P. No. 3513 of 2013 GP (CO) PSI (25.08.2015) https://hcservices.ecourts.gov.in/hcservices/