Adya Interiors Private Limited v. Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 31.08.2023 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.24976 and 24978 of 2023 Adya Interiors Private Limited, Rep by its Director Siddharthan Seenivasan Chidambarabharath Plot No.B1, 2nd floor, 2nd Main Road, Burma Colony, Perungudi, Chennai - 600 096.

... Petitioner Vs.

The Assistant Commissioner (ST), Sholinganallur Assessment Circle, Integrated and Commercial Taxes Building, Nandanam, Chennai - 600 035.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the impugned proceeding of the Respondent passed in GSTIN/33AAMCA6719P1Z4/2017-2018 dated 25.07.2022 and quash the same.

For Petitioner : Mr.N.Murali For Respondent : Mr.T.N.C.Kaushik Additional Government Pleader Page No. 1 of 4

ORDER

Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondent.

2. After hearing both sides, this Writ Petition is disposed of at the time of admission without expressing any opinion on merits of the case, by dispensing with the requirement of filing of counter, by permitting the petitioner to file a Statutory Appeal before the Appellate Commissioner within a period of 30 days from the date of receipt of a copy of this order, subject to the petitioner depositing mandatory pre-deposit under the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 within the aforesaid period together with interest thereon. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.

31.08.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order dpa/arb Page No. 2 of 4

To The Assistant Commissioner (ST), Sholinganallur Assessment Circle, Integrated and Commercial Taxes Building, Nandanam, Chennai - 600 035.

Page No. 3 of 4

C.SARAVANAN, J.

dpa/arb and W.M.P.Nos.24976 and 24978 of 2023 31.08.2023 Page No. 4 of 4