Madras High CourtWP(MD)/3386/2022withdrawn dismissed

Karuppasamy M v. The Commissioner Of Commercial Taxes

2022-03-14Honourable Mr Justice C. Saravanan3 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.03.2022

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD).No.2967 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), O/o The Joint Commissioner (ST) - (Intelligence), 3.The Assistant Commissioner (ST), Palayamkottai Assessment Circle,

...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/2021-22, dated 10.11.2021 and quash the same.

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

1/3

ORDER

The learned counsel for the petitioner seeks liberty to with draw the writ petition with liberty to file a statutory appeal 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 with drawn with liberty to the petitioner to file a statutory appeal before the Appellate Authority. No costs. Consequently, the connected Miscellaneous Petition is closed.

3. The petitioner appears to have been served with physical copy of the order. However, the order copy has not been uploaded. Considering the same, the respondents are directed to upload the same so that the appeal can be filed and numbered. The said exercise is directed to be carried out by the respondents within a period of 30 days from the date of receipt of copy of this order. The petitioner shall file such appeal against the said order within a period 30 days from the date of uploading of the aforesaid order. In case, the impugned order is not upload within such time, the petitioner shall file his appeal manually.

Sd/- Assistant Registrar(CS-III) // 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), O/o The Joint Commissioner (ST) - (Intelligence), 2/3

3.The Assistant Commissioner (ST), Palayamkottai Assessment Circle, +1 CC to M/s.SPL GP ( SR-12525[F] dated 16/03/2022 ) 14.03.2022 kg(CO) TR(24.03.2022) 3P 5C 3/3