Petitioner challenged a tax and penalty demand order for 2017 to November 2018 seeking quashing and a personal hearing. Counsel sought liberty to file an appeal; the Court disposed of the writ petition permitting an appeal within four weeks.
Liberty to petitioner to file statutory appeal within 4 weeks; miscellaneous petitions closed; no costs.
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W.P. No.11834 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.01.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.11834 of 2021 W.M.P. Nos.12574 and 12576 of 2021
M/s.Sri Guru Air Systems Rep. by its Proprietor, Mr.Ramaraju, S/o.Subramanian, No.248, Thiruvalluvar Salai, Kosapalayam, Pondicherry 605 013. .. Petitioner
Vs.
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus to call for the records pertaining to the Order dated 23.12.2020 passed by the second respondent in so far it relates to demand of tax and penalty for the period from 2017 to Nov 2018 and quash the same as illegal, null and void and further direct the second respondent to afford an opportunity to the petitioner by fixing a personal hearing.
For Petitioner : Ms.R.Renuka Devi for M/s.Pondy Law Firm For Respondents : Mr.R.Sreedhar Additional Government Pleader (Pondicherry)
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ORDER
When the matter was taken up for hearing learned counsel for the
petitioner sought for liberty to file an appeal. She also made an endorsement to
that effect which reads as under :
“Statutory remedy of appeal is available for the writ petitioner. Hence, I would pray before this Hon'ble Court to dispose off the writ petition with liberty to file appeal before the concerned appellate authority.”
the petitioner to file an appeal(s) within a period of 4 weeks from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petitions are closed.
19.01.2024
Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No Spp
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W.P. No.11834 of 2021
To:
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W.P. No.11834 of 2021
MOHAMMED SHAFFIQ, J.
Spp
W.P. No.11834 of 2021 W.M.P. Nos.12574 and 12576 of 2021
19.01.2024
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1 issue framed by the court
Whether the writ petition challenging a tax and penalty demand should be disposed of with liberty to pursue the statutory appeal remedy?
1 provisions across 1 enactments
M/s.Sri Guru Air Systems Rep. by its Proprietor, Mr.Ramaraju
The Union of India, Rep. by its Commercial Tax Department, Government of Puducherry
Additional Deputy Commercial Tax Officer- GDI, Commercial Taxes Department, Pondicherry
Mohammed Shaffiq
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
