Madras High CourtWP(MD)/5205/2023disposed of

Srm Hotel Private Limited v. Appellate Deputy Commissioner (St) (Legacy)

2023-03-13Honourable Ms. Justice P.T. Asha4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 13.03.2023

CORAM:

THE HONOURABLE MS.JUSTICE P.T.ASHA and W.M.P.(MD) No.4901 of 2023 SRM Hotel Private Limited, Represented by its Executive Director, Antony Ashok Kumar Race Course Road, Khajamalai, Tiruchirappalli-620 023.

... Petitioner Vs.

1. Appellate Deputy Commissioner (ST) (Legacy), Government Building, 3rd Floor, Court Compound, Kajamalai, Trichy-620 001.

2.The Assistant Commissioner (ST), Srirangam Assessment Circle, Melur Road, Municipal Colony, Srirangam, Trichy-620 006.

... Respondents Prayer :- Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus to call for the impugned proceedings of the 1st respondent passed in Na.Ka.No.

477/2023/A2, dated 24.02.2023 for the year TNVAT 2013-2014 and quash the same and further direct the 1st respondent to dispose off the appeal pending in VAT AP No.76/2019 in a time framed manner to be fixed by this Court.

For Petitioner :

Mr.N.Murali For Respondents :

Mr.T.Amjadkhan Government Advocate

ORDER

This writ petition is filed for issuance of Writ of Certiorarified Mandamus to call for the impugned proceedings of the 1st respondent passed in Na.Ka.No. 477/2023/A2, dated 24.02.2023 for the year TNVAT 2013-2014 and quash the same and further direct the 1st respondent to dispose off the appeal pending in VAT AP No.76/2019 in a time framed manner to be fixed by this Court.

2. Though the writ petition is filed for a Certiorarified Mandamus, in respect of the proceedings of the first respondent dated 24.02.2023, it is seen that the petitioner has moved an appeal before the first respondent with reference to the very same issue. Therefore, the first respondent is

directed to pass orders on the appeal filed by the petitioner within a period of six weeks from the date of receipt of a copy of this order. Till the disposal of the appeal, there shall be an order of stay not to take coercive against the petitioner, since the respondents are protected by the personal bond that has been already furnished by the petitioner. It is made clear that the order of stay shall stand vacated, if the petitioner does not appear for any of the personal hearings, since a grievance (though refuted) had been expressed by the learned Government Advocate that the petitioner has kept away from the hearings on several occasions.

3. With the above direction, this Writ Petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. 13.03.2023 NCC : Yes/No Index : Yes/No Internet : Yes cp

P.T.ASHA, J.

cp To

1. Appellate Deputy Commissioner (ST) (Legacy), Government Building, 3rd Floor, Court Compound, Kajamalai, Trichy-620 001.

2.The Assistant Commissioner (ST), Srirangam Assessment Circle, Melur Road, Municipal Colony, Srirangam, Trichy-620 006.

Dated: 13.03.2023