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Madras High CourtWP/26438/2023disposed of

Mjk Engineers And Constructions Pvt Ltd., v. The Assistant Commissioner (S.T)

2023-09-11Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 11.09.2023 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.25849 and 25850 of 2023 M/s.MJK Engineers and Constructions Private Limited, Represented by its Managing Director Manimurthi, No.19/9, First Street, Manickavasaga Nagar, Koundampalayam, Coimbatore - 641 030.

... Petitioner Vs.

The Assistant Commissioner (S.T), Thudiyalur Assessment Circle, Coimbatore - 641 018.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in the order passed by the respondent in the order in GSTIN 33AAGCM0757M1ZA/YEAR 20172018 dated 02.07.2021 and Summary of Order in Ref.No.ZD330721000518T dated 06.07.2021 and Final Notice dated 05.06.2023 and quash the Order, Summary of Order and the Notice as arbitrary and illegal. For Petitioner : Mr.Joseph Prabakar For Respondent : Mr.V.Prashanth Kiran Government Advocate Page No. 1 of 4

ORDER

Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondent.

2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent.

3. 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 affidavit by directing the respondent to accept the petitioner's appeal against the impugned order in GSTIN 33AAGCM0757M1ZA/YEAR 2017-2018 dated 02.07.2021 and dispose the same subject to the petitioner depositing 50% of the disputed tax. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 11.09.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb Page No. 2 of 4

To The Assistant Commissioner (S.T), Thudiyalur Assessment Circle, Coimbatore - 641 018.

Page No. 3 of 4

C.SARAVANAN, J.

arb and W.M.P.Nos.25849 and 25850 of 2023 11.09.2023 Page No. 4 of 4