Dismissed

M/s.Arun Excello constructions LLP v. The Assistant commissioner (sT)

Madras HC28 Apr 2023WP/13687/2023

Case brief

AI extract

What is this about?

The High Court dismissed Writ Petition No. 13687 of 2023 filed by M/s. Arun Excello Constructions LLP. However, the Court granted liberty to the assessee to approach the appellate authority by way of a statutory appeal. The petitioner was permitted to file such an appeal within three weeks without reference to limitation, and the requirement of pre-deposit was waived given the full remittance of t

What did the court decide?

Writ petition dismissed with liberty to file a statutory appeal without reference to limitation and without pre-deposit.

M/s.Arun Excello constructions LLP Vs The Assistant… — GST and Indirect Tax | Madras HC (2023)

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W.P.No.13687 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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Dated: 28.04.2023

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CORAM

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THE HONOURABLE DR. JUSTICE ANITA SUMANTH

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W.P.No.13687 of 2023

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M/s.Arun Excello Constructions LLP Represented by its AGM-Indirect Taxes, No.18, Bhattad Towers, West Cott Road, Royapettah, Chennai - 600001

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... Petitioner

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The Assistant Commissioner (ST) Commercial Taxes Department Royapettah Assessment Circle, No.46, Pasumpon Muthuramalingam Salai, Chennai - 600 028.

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... Respondent

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records of the respondent in the Impugned Order (TIN/33530721674/2013-14) dated 24.08.2022, quash the same has been passed without jurisdiction and in violation of principles of natural justice.

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https://www.mhc.tn.gov.in/judis

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For Petitioner : Ms.Radhika Chandra Sekhar

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For Respondent : Mr.V.Prasanth Kiran Government Advocate

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W.P.No.13687 of 2023

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O R D E R

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The challenge of the petitioner is to an order dated 24.08.2022 passed in

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terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short

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'Act') for the period 2013-14.

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Learned counsel for the petitioner states that the petitioner has

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remitted the entirety of the tax and only requests that it be permitted to file a statutory appeal.

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Mr.V.Prashanth Kiran, learned Government Advocate, who accepts notice for the responent has no objection to the request of the assessee to approach the appellate authority by way of statutory appeal.

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Acceding to the request, the petitioner is permitted to approach the statutory authorites. Appeal, if any, filed within a period of three (3) weeks from date of receipt of a copy of this order, shall be entertained by the appellate authority without reference to limitation.

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As regards pre-deposit, the Registry of the first appellate authority will satisfy itself with the claim of the petitioner that the entirety of the tax has been remitted, and if so, the requirement of pre-deposit does not arise. Appeal, shall

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be thereafter disposed in accorance with law, after hearing the petitioner.

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https://www.mhc.tn.gov.in/judis

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W.P.No.13687 of 2023

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This Writ Petition is dismissed though with liberty. No costs.

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28.04.2023

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Index : Yes / No Speaking/non-speaking Order Neutral Citation: Yes/No sl Note: Registry is directed to return the original impugned order to the learned counsel for the petitioner.

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To The Assistant Commissioner (ST) Commercial Taxes Department Royapettah Assessment Circle, No.46, Pasumpon Muthuramalingam Salai, Chennai - 600 028.

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https://www.mhc.tn.gov.in/judis

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W.P.No.13687 of 2023

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Dr.ANITA SUMANTH,J.

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W.P.No.13687 of 2023

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28.04.2023

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https://www.mhc.tn.gov.in/judis

M/s.Arun Excello constructions LLP v. The Assistant commissioner (sT)

Case brief

What is this about?

What did the court decide?

M/s.Arun Excello constructions LLP v. The Assistant commissioner (sT)

Case brief

What is this about?

What did the court decide?

What the court decided

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