Madras High CourtWP(MD)/2926/2018withdrawn dismissed

M/S.Universal Agency v. The Assistant Commissioner

2018-02-21Honourable Mr Justice G.R.Swaminathan2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 21.02.2018

CORAM:

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P. (MD) Nos. 2926 & 2927 of 2018 and W.M.P. (MD). Nos. 3085 in W.P.(MD)2926/18 and W.M.P(MD)No.3086 of 2018 in W.P(MD)No.2927/18 M/s.Univeral Agency, Represented by its Proprietor S.S.Selvi, No.45A/2C, Thanjavur Road, Trichy.

.. Petitioner in both Writ Petitions Vs.

The Assistant Commissioner (CT), Gandhi Market Assessment Circle, Commercial Tax Building, Trichy.

.. Respondent in both Writ Petitions COMMON PRAYER: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records in TIN 33503442492/2011-12 and TIN 33503442492/2013-14 respectively, dated 11.12.2017 issued by the Respondent and quash the same as arbitrary illegal and against the principles of natural justice and direct the respondent to pass a assessment order afresh after considering the reply dated 13.3.2017 and 19.6.2017 and records filed by the petitioner including the opportunity of being heard within such time as may be directed by this Court. For petitioner : Mr. S.Karunakar For respondent : Mr. J.Gunaseelan Muthiah Additional Government Pleader COMMON ORDER ******************** The learned counsel appearing for the petitioner in both writ petitions seeks permission of this Court to withdraw these writ petitions with liberty to file an appeal before the Appellate Authority. He has also made an endorsement to that effect. Permission is granted.

2. In view of the above endorsement, these Writ Petitions are dismissed as withdrawn with liberty to file an appeal before the Appellate Authority. The period spent in prosecuting these writ petitions shall be excluded while computing the period of https://hcservices.ecourts.gov.in/hcservices/

limitation. No costs. Consequently, connected Miscellaneous Petitions are closed.

Sd/- Assistant Registrar /True copy/ Sub Assistant Registrar To:

The Assistant Commissioner (CT), Gandhi Market Assessment Circle, Commercial Tax Building, Trichy.

+1cc to M/S.Special Government Pleader,SR. 50555 W.P. (MD) Nos. 2926 & 2927 of 2018 21.02.2018 kmi KK/SV MMS/SAR 1/22.02.2018/ 2P- 3C/ https://hcservices.ecourts.gov.in/hcservices/