M/S. Alagendran Auto v. The State Of Tamil Nadu

W.P.(MD)No.19455 of 2013 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.02.2020 CORAM :

THE HON'BLE MR.A.P.SAHI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUBRAMONIUM PRASAD W.P.(MD) No19455 of 2013 and M.P.(MD) No.1 of 2013 M/S.Alagendran Auto Agencies (P) Ltd.

Rep. by its Managing Director, A.Murugeson 177/1, North Veli Street Madurai.

.. Petitioner Vs 1 The State of Tamil Nadu rep. by the Secretary to Government Commercial Taxes and Registration Department Fort St. George Chennai 600 009.

2 The Special Commissioner and Commissioner of Commercial Taxes Commercial Taxes Department Ezhilagam, Chepauk Chennai - 600 005.

3 The Assistant Commissioner (CT) (FAC) West Tower Street Circle Madurai.

.. Respondents PRAYER: Petition under Article 226 of the Constitution of India seeking issuance of a writ of certiorari to call for the impugned proceedings of the third respondent in TIN:33084802469/2011-12, dated 26.9.2013 and quash the same as illegal. For Petitioner : Mr.R.D.Ganesan For respondents : Mrs.J.Padmavathi Devi Spl. Government Pleader

ORDER

(Order of the Court was made by SUBRAMONIUM PRASAD,J.) Challenging the demand notice dated 25.9.2013 passed by the third respondent, the present writ petition has been filed. https://hcservices.ecourts.gov.in/hcservices/ __________

W.P.(MD)No.19455 of 2013

2. It is trite law that writ courts, while entertaining writ petitions under Article 226 of the Constitution of India, should be extremely slow in accepting challenges to demand notices, and it is always open to the Assessing Officer to pass assessment order in accordance with law. Moreover, it is not the case of the petitioner that the third respondent does not have jurisdiction to pass the impugned order.

3. In view of the above, there is no ground made out to interfere with the impugned demand notice. Needless to say that it is always open to the writ petitioner to raise all his objections to the impugned demand notice. No costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar (CS-III) // True Copy // / /2020 Sub Assistant Registrar(CS) SASI/RSB To:

1 The Secretary to Government Commercial Taxes and Registration Department Fort St. George Chennai.600 009 2 The Special Commissioner and Commissioner of Commercial Taxes Commercial Taxes Department Ezhilagam, Chepauk Chennai - 600 005.

3 The Assistant Commissioner (CT) (FAC) West Tower Street Circle Madurai.

COPY TO: The Section Officer, E.R.Section, Madurai Bench of Madras High Court, Madurai.

(Note: Return the original impugned order to the learned counsel for the petitioners after substituting the same with photocopies) +1 CC to M/s.R.D.GANESAN, Advocate ( SR-7833[F] dated 24/02/2020 ) W.P.(MD) No19455 of 2013 and M.P.(MD) No.1 of 2013 24.2.2020 SMA/05/03/2020/2P/6C https://hcservices.ecourts.gov.in/hcservices/ __________