G.T.Foods v. The State Tax Officer

W.P.(MD)Nos.9302 & 9308 of 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 14.08.2020

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.9302 and 9308 of 2020 and W.M.P(MD).Nos. 8471 & 8477 of 2020 G.T.Foods Asramam, Suchindrum Represented by its Partner P.A.Faizal

...Petitioner in both petitions

Vs.

The State Tax Officer Nagercoil (Rural) Mead Street, Nagercoil Kanyakumari District

...Respondent in both petitions

Common Prayer: These Writ petitions have been filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in TIN.No.33136123242/2015-16 and TIN.No.33136123242/2016-17, dated 20.01.2020 and quash the same and consequently direct the respondent to furnish to the petitioners, the details, records and opportunities required in the representation dated 05.02.2020 as directed by this Court in (2017) 99 VST 343 (Mad) (JKM Graphics Solutions Pvt. Ltd., Vs. Commercial Tax Officer, Vepery Assessment Circle, Chennai ).

(In both petitions) For Petitioner : Mr.M.Azeem C O M M O N O R D E R Heard the learned counsel for the petitioner. The petitioner has challenged the notice issued by the respondent. 2.I am of the view that the petitioner has moved this Court prematurely. As and when the cause of action ripens, the petitioner can move this Court. Leaving open the rights and contentions of the https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P.(MD)Nos.9302 & 9308 of 2020 petitioner, these writ petitions are dismissed in limine at the admission stage itself without issuing notice to the respondent. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar (AD-II) // True Copy // / /2020 Sub Assistant Registrar(CS) msa 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.

+2 CC to M/s.M. AZEEM, Advocate ( SR-14266[F] dated 17/08/2020 ) W.P.(MD)Nos.9302 and 9308 of 2020 and W.M.P(MD).Nos. 8471 & 8477 of 2020 14.08.2020 AP(25/08/2020) 2 P 3C https://hcservices.ecourts.gov.in/hcservices/ 2/2