Srm Hotel Private Limited v. Appellate Deputy Commissioner (St) (Legacy)
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 16.03.2023
CORAM:
THE HONOURABLE MS.JUSTICE P.T.ASHA and W.M.P.(MD) Nos.5137 to 5148 and 5150 of 2023 W.P.(MD) No.5520 of 2023:
SRM Hotel Private Limited, Rep., by its Executive Director, Antony Ashok Kumar, Race Course Road, Khajamalai, Tiruchirappalli-620023.
.. Petitioner Vs.
1.Appellate Deputy Commissioner (St) (Legacy), Government Building, 3rd Floor, Court Compound, Kajamalai, Trichy-620 001.
2.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.479/2023/A2 dated 24.02.2023 for the year TNVAT 2008-2009 and quash the same and further direct the 1st respondent to dispose off the appeal pending in LHT AP No.1/2019 in a time framed manner to be fixed by this Court.
In all cases:
For Petitioner :
Mr.N.Murali For Respondents :
Mr.D.Ghandiraj Special Government Pleader COMMON ORDER These writ petitions are filed to quash the impugned proceedings of the first respondent passed in Na.Ka.Nos.479/2023/A2, 480/2023/A2, 481/2023/A2, 485/2023/A2, 482/2023/A2, 483/2023/A2, 484/2023/A2, 486/2023/A2, 487/2023/A2, 488/2023/A2, 489/2023/A2, 490/2023/A2 and 491/2023/A2 all dated 24.02.2023 for the years TNLHT 2008-2009,
2009-2010, 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015, 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 and 2015-2016 and further direct the first respondent to dispose of the appeals pending in LHT AP Nos.1/2019, 2/2019, 3/2019, 13/2019, 4/2019, 5/2019, 6/2019, 7/2019, 8/2019, 9/2019, 10/2019, 11/2019 and 12/2019 respectively, within a time frame.
2. Though the writ petitions are filed to quash the proceedings of the first respondent dated 24.02.2023, it is seen that the petitioner has moved appeals before the first respondent with reference to the very same issue. Therefore, these Writ Petitions are disposed of directing the first respondent to pass orders on the appeals 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 appeals, there shall be an order of stay not to take coercive action against the petitioner, since the respondents are protected by the personal bond that has already been 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 Special Government Pleader that the petitioner has kept away from the hearings on several occasions.
3. In the result, all the Writ Petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 16.03.2023 NCC : Yes/No Index : Yes/No Internet : Yes abr
To 1.The 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.
P.T.ASHA, J.
abr Dated: 16.03.2023