Writ petition filed under Article 226 challenging adjudication proceedings under GST law was withdrawn with liberty to file appeal; writ petition dismissed and connected miscellaneous petition closed.
The writ petition was dismissed as withdrawn with liberty to file a statutory appeal before the Appellate Authority.
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W.P.(MD).No.3412 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 14.03.2022
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.(MD).No.3412 of 2022 and W.M.P.(MD).No.2986 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
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/2020-21, dated 10.11.2021 and quash the same.
For Petitioner : Mr.B.Rooban For Respondents : Mr.M.Prakash, Special Government Pleader.
ORDER
The learned counsel for the petitioner seeks liberty to with https://hcservices.ecourts.gov.in/hcservices/ draw the writ petition with liberty to file a statutory appeal
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W.P.(MD).No.3412 of 2022
before the Appellate Authority under the provisions of the Tamil Nadu Goods and Services Act, 2017.
Assistant Registrar(Records)
// True Copy //
/ /2022 Sub Assistant Registrar(CS)
sn
To
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. +1 CC to M/s.SPL GP ( SR-12530[F] dated 16/03/2022 )
W.P.(MD).No.3412 of 2022 14.03.2022
ck(CO) TR(28.03.2022) 2P 5C
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M.Karuppasamy
The Commissioner of Commercial Taxes
The State Tax Officer (Adjudication-1)
The Assistant Commissioner (ST)
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
