Writ filed to quash tax assessment denying exemption. Petitioner granted liberty to file an appeal before the Appellate Authority without regard to limitation.
Liberty to file an appeal before the Appellate Authority within two weeks, without reference to limitation.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.09.2019
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.4319 of 2013
and
M.P. No.1 of 2013
M/s.Tasty Foods, 424/2, Royakottah Road, Gudisanganapalli, Onnaivadi Post, Hosur – 635 109. ...Petitioner Vs The Assistant Commissioner, (Commercial Taxes), Hosur (South) ... Respondent ....
Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in TNGST.No.3360799/06-07 dated 10.10.2011 and to quash the same as illegal, invalid and unsustainable in law and further direct the respondent to revise the assessment as prayed for in the petition dated 22.11.2011.
For Petitioner : M/s.G.Sumithra For Respondents : Mr.M.Hariharan,
Additional Government Pleader (T)
The petitioner has challenged an order of assessment that denies exemption in terms of 12(2) of the Tamil Nadu General Sales Tax Act, 1959. Admittedly, no Declaration forms in support of the exemption claimed have been produced at the time of assessment. Thus, there is no merit in this Writ Petition as no legal infirmity has been made out as regards the impugned order.
M/s. Tasty Foods
The Assistant Commissioner, (Commercial Taxes), Hosur (South)
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
