M/S.Sri Varahi Chemicals v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 13.10.2023

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY M/s.Sri Varahi Chemicals, Represented by its Partner P.Sanjeev Kumar Jain, Plot No.3094, Block No.24, Sector III, Jeevan Bhima Nagar, Anna Nagar West, Chennai -600 101.

... Petitioner Vs.

1.The Assistant Commissioner (ST), Adjudication, Intelligence 1, Chennai - 600 006.

2.The Deputy State Tax Officer, Roving Squad - IX, Intelligence 1, Chennai - 600 006.

... 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 of Adjudication Order No.906/2022-23 ADJ dated 29.03.2023 and quash the same and direct the respondent to refund the tax collected, as it is done without authority of law.

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For Petitioner : Mr.G.S.Venkatraman For R1 : Mr.K.Vasanthamala Government Advocate

ORDER

Learned counsel for the petitioner seeks permission of this Court to withdraw the present writ petition with liberty to approach the Appellate Authority and he had also made an endorsement to that effect. 2.Recording the submissions made by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn with liberty to file appeal before Appellate Authority within a period of 15 days from 16.10.2023. In such case, the Appellate Authority shall entertain the appeal without insisting upon the limitation aspect. No costs. 13.10.2023 (2/2) Speaking/Non-speaking order Index : Yes / No rst Note:Issue Order Copy on 16.10.2023.

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To:

1.The Assistant Commissioner (ST), Adjudication, Intelligence 1, Chennai - 600 006.

2.The Deputy State Tax Officer, Roving Squad - IX, Intelligence 1, Chennai - 600 006.

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KRISHNAN RAMASAMY.J., rst 13.10.2023 (2/2) 4/4