Dismissed

Karuppasamy M v. the Commissioner of Commercial Taxes

Madras HC14 Mar 2022WP(MD)/3405/2022

Case brief

AI extract

What is this about?

Petitioner sought withdrawal of Writ Petition under Article 226 regarding GST proceedings. Court recorded withdrawal and dismissed petition with liberty to appeal to the Appellate Authority under the Tamil Nadu Goods and Services Act, 2017.

What did the court decide?

Writ petition dismissed as withdrawn with liberty to file a statutory appeal before the Appellate Authority. Connected petition closed.

Karuppasamy M Vs the Commissioner of Commercial Taxes — GST and Indirect Tax | Madras HC (2022)

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W.P.(MD).No.3405 of 2022

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 14.03.2022

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.(MD).No.3405 of 2022 and W.M.P.(MD).No.2985 of 2022

M.Karuppasamy

... Petitioner

Vs.

1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005. 2.The State Tax Officer (Adjudication-1), Office of the Joint Commissioner (ST) – (Intelligence), Commercial Taxes Building, A.R.Line Road, Palayamkottai, Thirunelveli – 627 002. 3.The Assistant Commissioner (ST), Palayamkottai Assessment Circle, Commercial Taxes Building, A.R.Line Road, Palayamkottai, Thirunelveli – 627 002. ...Respondents

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records pertaining to the impugned proceedings of the second respondent in GSTIN.33BDDPK3701P1ZL/2018-19, dated 10.11.2021 and quash the same.

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For Petitioner : Mr.B.Rooban For Respondents : Mr.V.Nirmal Kumar, Government Advocate.

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https://hcservices.ecourts.gov.in/hcservices/

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1/2

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W.P.(MD).No.3405 of 2022

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ORDER

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The learned counsel for the petitioner seeks liberty to with draw the writ petition with liberty to file a statutory appeal before the Appellate Authority under the provisions of the Tamil Nadu Goods and Services Act, 2017.

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Recording the above submission, the writ petition is dismissed as with drawn with liberty to the petitioner to file a statutory appeal before the Appellate Authority. No costs. Consequently, the connected Miscellaneous Petition is closed.

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Assistant Registrar(Records)

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// True Copy //

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/ /2022 Sub Assistant Registrar(CS)

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1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner

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of Commercial Taxes,

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Ezhilagam, Chepauk, Chennai – 600 005.

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2.The State Tax Officer (Adjudication-1),

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Office of the Joint Commissioner (ST) – (Intelligence), Commercial Taxes Building,

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A.R.Line Road, Palayamkottai,

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Thirunelveli – 627 002.

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3.The Assistant Commissioner (ST), Palayamkottai Assessment Circle, Commercial Taxes Building, A.R.Line Road, Palayamkottai,

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Thirunelveli – 627 002.

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+1 CC to M/s.B.ROOBAN, Advocate ( SR-11791[F] dated 14/03/2022 )

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+1 CC to M/s.SPL GP ( SR-12527[F] dated 16/03/2022 )

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W.P.(MD).No.3405 of 2022 14.03.2022

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ta(CO)

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TR(28.03.2022) 2P 6C

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https://hcservices.ecourts.gov.in/hcservices/

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Karuppasamy M v. the Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

Karuppasamy M v. the Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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Coram

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