Vinayagamoorthy Tyres v. Deputy State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 11.01.2023 CORAM :
The Hon'ble Mr.JUSTICE M.SUNDAR and W.M.P.Nos.32651 & 32652 of 2022 in Vinayagamoorthy Tyres Represented by its Parnter P.K.Srinivasan .. Petitioner Vs.
1.
Deputy State Tax Officer Kancheepuram (Rural) Assessment Circle First Floor, Commercial Taxes Building Collectorate Campus Kancheepuram - 631 501.
2.
Deputy Commissioner (ST) Zone-XII Collectorate Campus Kancheepuram - 631 501.
.. Respondents Writ petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the impugned proceedings of the first respondent passed in Order Page Nos.1/8
No.221802220624140 dated 04.04.2022 and quash the same as the impugned proceedings of the first respondent is in violation of principles of natural justice and dis-regard to the provisions of the TNGST Act/Rules 2017 and further direct the first respondent to re-do the adjudication in accordance with law.
For Petitioner :
Mr.N.Murali For Respondents :
Mr.V.Prashanth Kiran Government Advocate (Taxes) *****
O R D E R
This order will now dispose of the captioned main writ petition and captioned writ miscellaneous petitions thereat.
2. This order has to be read in conjunction with and in continuation of earlier proceedings made in the listing on 12.12.2022, a scanned reproduction of which is as follows:
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Page Nos.3/8
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3. Aforementioned 12.12.2022 proceedings of this writ Court shall now be read as an integral part and parcel of this order. This means that the short forms, abbreviations and short references used in the aforementioned proceedings shall continue to be used in the instant order also for the sake of convenience and clarity.
4. Today, Mr.N.Murali, learned counsel on record for the writ petitioner and Mr.Prashanth Kiran, learned Revenue counsel on behalf of the respondents are before this writ Court.
5. Learned Revenue counsel, adverting to the aforementioned earlier proceedings dated 12.12.2022 and more particularly paragraph No.8 thereat submits, on instructions, that the order that should have preceded the impugned summary of order was neither uploaded nor served (under acknowledgment) in any other manner permissible in law on a day prior to 04.04.2022. It is also submitted that it has not been served until this day.
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6. The above drops the curtains on the captioned writ petition.
7. In the light of the stated position of the respondents, the prayer in the captioned main writ petition cannot but be acceded to. Prayer in the captioned main writ petition acceded to. Captioned Writ Petition is disposed of as allowed albeit making it clear that if the respondents are to initiate proceedings afresh, it is open to the respondents to do so and all the rights and contentions of both sides are preserved if proceedings are initiated afresh by the respondents. Consequently, connected Writ Miscellaneous Petitions are also disposed of as closed. There shall be no order as to costs.
11.01.2023 Index: Yes/No Speaking / Non-speaking order mk Page Nos.7/8
M.SUNDAR, J., mk To 1.
Deputy State Tax Officer Kancheepuram (Rural) Assessment Circle First Floor, Commercial Taxes Building Collectorate Campus Kancheepuram - 631 501.
2.
Deputy Commissioner (ST) Zone-XII Collectorate Campus Kancheepuram - 631 501.
and W.M.P.Nos.32651 & 32652 of 2022 in 11.01.2023 Page Nos.8/8