M/S. Siva Enterprises v. State Tax Officer (Intl.)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 16.10.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.(MD)Nos.20371, 20372 and 20373 of 2024 M/s.Siva Enterprises, Represented by its Proprietor, Kannan ... Petitioner Vs.

State Tax Officer (Intl.) Adjudication-I, Madurai, No.514, Commercial Taxes Building, Dr.S.V.K.S.Thangaraj Salai, Madurai - 625 020.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned notice issued by the respondent in Reference No.ADJI/20/2024-25 dated 26.09.2024 and quash the same. For Petitioner : Mr.S.Muthukumar Raja For Respondent : Mr.R.Suresh Kumar Additional Government Pleader 1/4

O R D E R

The present Writ Petition is filed challenging the order dated 26.09.2024 on the premise that the same is passed in violation of principles of natural justice.

2. After submitting for a brief while, the learned counsel for the petitioner would submit that an appeal has been filed before the appellate authority and they may be granted liberty to file a representation for release of vehicle. He also made an endorsement to that effect. The same was not objected to by the learned Additional Government Pleader appearing for the respondent.

3. In view thereof, liberty is granted to the petitioner to file a representation regarding release of the vehicle. If any such representation is filed, the same shall be considered and orders shall be passed by the respondent forthwith.

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4. Accordingly, this Writ Petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 16.10.2024 NCC:yes/no Index:yes/no Internet:yes/no Nsr Note: Issue Order Copy on 17.10.2024 To:

State Tax Officer (Intl.) Adjudication-I, Madurai, No.514, Commercial Taxes Building, Dr.S.V.K.S.Thangaraj Salai, Madurai - 625 020.

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MOHAMMED SHAFFIQ, J.

Nsr 16.10.2024 4/4