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Madras High CourtWP/34122/2024closed

Kpr Enterprises v. The State Tax Officer

2024-11-21Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.11.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P.Nos.34122 and 34124 of 2024 and W.M.P.Nos.36937, 36938, 36941 and 36942 of 2024 KPR Enterprises, No.226/1 ALUR Village, Hosur, Krishnagiri 635 124.

Rep. by its Proprietor.

..Petitioner in both petitions Vs.

The State Tax Officer Inspection Cell - 5, O/o the Joint Commissioner (ST) (Int) No.3/47, Sapthagiri Complex, Hosur Division, Hosur.

..Respondent in both petitions COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorarified Mandamus calling for the records of the Respondent leading to issuance of impugned orders dated 15.07.2024 vide GSTIN/YEAR: 33CUDPP8192B1ZM/2021-22 and GSTIN/YEAR:

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33CUDPP8192B1ZM/2021-22 respectively and quash the same and direct the Respondent to pass order after considering the reply to be filed by the Petitioner.

For Petitioner : Mr.S.Sathyanarayanan in both petitions For Respondent : Mr.T.N.C.Kaushik, in both petitions Additional Government Pleader COMMON ORDER Today, when the matter was taken up for hearing, it was submitted by the learned counsel for the petitioner that they may be granted liberty to file an appeal challenging the impugned orders.

2. It was not seriously objected to by the learned counsel for the respondent.

3. In view thereof, the writ petitions are closed. However, the petitioner is at liberty to challenge the impugned orders by way of an 2/4

appeal(s) if they are so advised within a period of 4 weeks from the date of receipt of a copy of this order. If such appeal(s) is filed, the Appellate Authority shall, subject to the petitioner complying with the statutory conditions relating to appeal including pre-deposit, entertain the same without reference to limitation. No costs. Consequently, connected miscellaneous petitions are closed.

21.11.2024 Speaking (or) Non Speaking Order Index:Yes/No shk To The State Tax Officer Inspection Cell - 5, O/o the Joint Commissioner (ST) (Int) No.3/47, Sapthagiri Complex, Hosur Division, Hosur.

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MOHAMMED SHAFFIQ, J.

shk W.P.Nos.34122 and 34124 of 2024 and W.M.P.Nos.36937, 36938, 36941 and 36942 of 2024 21.11.2024 4/4