Madras High CourtWP(MD)/4247/2020dismissed as infructuous

M/S. Alban Traders v. The State Tax Officer-1

2020-11-19Honourable Mr Justice Abdul Quddhose2 pages

W.P.(MD)Nos.4247, 4252 & 4253 of 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 19.11.2020

CORAM:

THE HONOURABLE MR.JUSTICE ABDUL QUDDHOSE W.P.(MD)Nos.4247, 4252 & 4253 of 2020 and W.M.P.(MD) No.3584 of 2020 (Through Video Conference) M/s.Alban Traders, Represented by its Proprietor Y.Rajamony, 27/104, Manjakonam, Kanyakumari District.

... Petitioner (in all WPs) Vs The State Tax Officer-1, (Adjudication), Intelligence Wing, Tirunelveli.

... Respondent (in all WPs) COMMON PRAYER: Petitions filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records on the file of the respondent in Case ID No.33AWKPR9514J1Z2/2017-18, 2018-19 & 2019-2020 respectively, dated 02.01.2020 issued by the respondent and quash the same.

For Petitioner : Mr.S.Karunakar (in all WPs) For Respondents : Mrs.J.Padmavathi Devi, (in all WPs) Special Government Pleader

O R D E R

Since the issue involved in all these writ petitions are one and the same, they are taken up for hearing and are disposed of by this common order.

2. Learned counsel for the petitioner submits that these writ petitions have been filed challenging the show cause notice issued by the respondent in Case ID No.33AWKPR9514J1Z2/2017-18, 2018-19 & 2019-2020 respectively, dated 02.01.2020. According to him, subsequent to the issuance of the impugned show cause notices, final orders have been passed by the respondent and hence, he seeks liberty to challenge the final order.

https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P.(MD)Nos.4247, 4252 & 4253 of 2020

3. Accordingly, these writ petitions are dismissed as infructuous. There shall be no order as to costs. However, liberty is granted to the petitioner to challenge the final orders passed by the respondent in accordance with law. Consequently, connected W.M.P.(MD) No.3584 of 2020 is closed.

Sd/- Assistant Registrar(CS-I) // True Copy // / /2020 Sub Assistant Registrar(CS) sts Note : In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the Advocate / litigant concerned. To:

The State Tax Officer-1, (Adjudication), Intelligence Wing, Tirunelveli.

Common Order made in W.P.(MD)Nos.4247, 4252 & 4253 of 2020 Dated: 19.11.2020 sv2(CO) TR(30.11.2020) 2P 2C https://hcservices.ecourts.gov.in/hcservices/ 2/2