Madras High CourtWP(MD)/3412/2022withdrawn dismissed

Karuppasamy M v. The Commissioner Of Commercial Taxes

2022-03-14Honourable Mr Justice C. Saravanan2 pages

W.P.(MD).No.3412 of 2022 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.03.2022

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD).No.3412 of 2022 and W.M.P.(MD).No.2986 of 2022 M.Karuppasamy ... Petitioner Vs.

1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

2.The State Tax Officer (Adjudication-1), Office of the Joint Commissioner (ST) - (Intelligence), Commercial Taxes Building, A.R.Line Road, Palayamkottai, Thirunelveli - 627 002.

3.The Assistant Commissioner (ST), Palayamkottai Assessment Circle, Commercial Taxes Building, A.R.Line Road, Palayamkottai, Thirunelveli - 627 002.

...Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records pertaining to the impugned proceedings of the second respondent in GSTIN.33BDDPK3701P1ZL/2020-21, dated 10.11.2021 and quash the same.

For Petitioner : Mr.B.Rooban For Respondents : Mr.M.Prakash, Special Government Pleader.

ORDER

The learned counsel for the petitioner seeks liberty to with draw the writ petition with liberty to file a statutory appeal https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P.(MD).No.3412 of 2022 before the Appellate Authority under the provisions of the Tamil Nadu Goods and Services Act, 2017.

2. Recording the above submission, the writ petition is dismissed as with drawn with liberty to file a statutory appeal before the Appellate Authority. No costs. Consequently, the connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar(Records) // True Copy // / /2022 Sub Assistant Registrar(CS) sn To 1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

2.The State Tax Officer (Adjudication-1), Office of the Joint Commissioner (ST) - (Intelligence), Commercial Taxes Building, A.R.Line Road, Palayamkottai, Thirunelveli - 627 002.

3.The Assistant Commissioner (ST), Palayamkottai Assessment Circle, Commercial Taxes Building, A.R.Line Road, Palayamkottai, Thirunelveli - 627 002.

+1 CC to M/s.SPL GP ( SR-12530[F] dated 16/03/2022 ) W.P.(MD).No.3412 of 2022 14.03.2022 ck(CO) TR(28.03.2022) 2P 5C https://hcservices.ecourts.gov.in/hcservices/ 2/2