Tvl M-Arc Constructions v. The Deputy State Tax Officer (Intelligence),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 14.08.2024

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY W.P. No.22802 of 2024 and W.M.P. Nos.24831 and 24832 of 2024 M-Arc Constructions represented by its Managing Partner, K. Mani C 30/20, T.N.H.B. Bagalur Road HUDCO Hosur Krishnagiri 635 109 .. Petitioner Vs The Deputy State Tax Officer (Intelligence) Adjudication Wing, Hosur 3/47, Sapthagiri Complex Thorapalli Agraharam Village Adjacent to Ashok Leyland Unit - II, Gandhi Nagar Hosur (TK), Krishnagiri District 635 109 Tamil Nadu ..Respondent Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari to call for the records of the respondent's order dated 29.01.2024 in Reference No.33ABCFM7719B1ZL/2022-23 and to quash the same as it has been passed in violation of principles of natural justice. For Petitioner Ms. Janani For respondent Mrs. K. Vasanthamala Government Advocate (Taxes) 1/4

O R D E R

This writ petition has been filed against the order dated 29.01.2024 passed by the respondent, on the ground that it is so cryptic, as it travelled beyond the show cause notice.

2. Heard the learned counsel appearing for the petitioner and the learned Government Advocate (Taxes) appearing for the respondent and perused the materials placed on record.

3. The learned Government Advocate (Taxes) appearing for the respondent submitted that there is an alternative remedy of appeal available to the petitioner, which he had failed to avail.

4. Considering the fact that the petitioner has not exhausted the alternative remedy available to him and no case is also made out by the petitioner to entertain this writ petition, this writ petition stands dismissed, granting liberty to the petitioner to file an appeal before the appellate authority, within a period of 30 days from the date of receipt of a copy of this order, in which event, the appellate authority shall take the appeal on record, upon 2/4

payment of 10% of the tax demand by the petitioner, without insisting upon the issue of limitation and pass orders on merits in accordance with law. No costs. Connected W.M.P.s are closed.

14.08.2024 gya Index : Yes/No To The Deputy State Tax Officer (Intelligence) Adjudication Wing, Hosur 3/47, Sapthagiri Complex Thorapalli Agraharam Village Adjacent to Ashok Leyland Unit - II, Gandhi Nagar Hosur (TK), Krishnagiri District 635 109 Tamil Nadu 3/4

KRISHNAN RAMASAMY, J.

gya 14.08.2024 4/4