Tvl. Sri Seetha Steel v. The Deputy Commercial Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 11.11.2022

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.(MD)Nos.19732 and 19734 of 2022 Tvl.Sri Seetha Steel, Represented by its Proprietor M.Mafaram, S/o.Monaram, No.18B, Gate Lock Road, Madurai - 625 020.

... Petitioner Vs.

The Deputy Commercial Tax Officer, Kamarajar Salai Circle, Madurai - 625 020.

....Respondent PRAYER : Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari, calling for the records relating to the impugned notice dated 13.10.2022 issued by the Respondent and quash the same.

For Petitioner :

Mr.K.Samidurai For Respondent :

Mr.M.Prakash Additional Government Pleader

O R D E R

This Writ Petition has been filed challenging the impugned notice dated 13.10.2022, whereby, demanding to pay a sum of Rs.15,62,629/- is in violation of principles of natural justice.

2. It is submitted by the learned Additional Government Pleader appearing for the Respondent that the order of assessment has been passed pursuant to the proceedings of the Deputy Commercial Tax Officer for the assessment year 2013-2014 in TIN No.33054822904 dated 23.06.2016 and the same has not been challenged.

3. The learned counsel for the Petitioner on other hand would submit that the order of assessment has not been served to the Petitioner, to which, the learned Additional Government Pleader for the Respondent submitted that the assessment order has not been served in person.

4. The learned counsel for the Petitioner seeks permission of this Court to withdraw this petition and he has also made an endorsement to that effect.

5. Recording the above submission, this Writ Petition is dismissed as withdrawn with liberty to the Petitioner to raise any dispute with regard to the assessment order in accordance with law, if any, before the appropriate forum. No costs. Consequently, connected Miscellaneous Petitions are closed.

11.11.2022 Index : Yes / No Speaking Order : Yes / No vji To

1. The Deputy Commercial Tax Officer, Kamarajar Salai Circle, Madurai - 625 020.

2. The Proprietor, Tvl.Sri Seetha Steel, No.18B, Gate Lock Road, Madurai - 625 020.

MOHAMMED SHAFFIQ, J.

vji and W.M.P.(MD)Nos.19732 and 19734 of 2022 11.11.2022