Court dismissed pending writ petition allowing liberty to file an appeal against the impugned assessment order under Tamil Nadu Value Added Tax Act within two weeks.
Liberty granted to file an appeal against the impugned order of assessment within two weeks from the date of uploading.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH`
W.P.No.13712 of 2020 and WMP.Nos.17054 & 17053 of 2020
M/s.Sivam Associates, Represented by its Managing Partner – C.Thakshinamoorthy, Viralikattor, Vellithirupur, Bhavani – 638 301, Erode District. …Petitioner Vs The Assistant Commissioner (ST), Bhavani Assessment Circle, Bhavani, Erode District. …Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, to call for the records on the file of the Respondent in his impugned proceedings made in TIN 33052942753/2013-14 dated 26.02.2020 quash the same as illegal and contrary to the scheme of the Act.
For Petitioner : Mr.S.Rajasekar For Respondent : Ms.G.Dhanamadhri, Government Advocate
O R D E R
Ms.G.Dhanamadhri, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed with the matter.
is granted to the petitioner to file an appeal challenging the impugned order of assessment dated 26.02.2020, passed in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 within a period of two weeks from date of uploading of this order. If the aforesaid timeline is adhered to, the appeal shall be received by the Registry of the first appellate authority without reference to limitation but upon compliance of all other statutory pre-conditions including pre-deposit. Connected miscellaneous petitions are closed. No costs.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
To
The Assistant Commissioner (ST),
Bhavani Assessment Circle,
Bhavani, Erode District.
+1cc to the Government Pleader(Taxes) in SR.NO..32510
W.P.No.13712 of 2020 and
WMP.Nos.17054 & 17053 of 2020
SSC(CO)
RV(04/11/2020)
M/s. Sivam Associates
The Assistant Commissioner (ST), Bhavani Assessment Circle
Dr JUSTICE ANITA SUMANTH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
