A contractor challenged a sales tax assessment order for 2019-2020. The respondent noted an appellate remedy was available. The High Court dismissed the writ petition with liberty to file an appeal before the appellate authority within two weeks.
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W.P.(MD)No.5938 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 14.03.2024
CORAM:
THE HONOURABLE MR.JUSTICE B.PUGALENDHI
W.P.(MD)No.5938 of 2024 and
W.M.P.(MD)Nos.5598 and 5599 of 2024
Tvl.V.Vairam Contractor, Rep. by its Proprietor V.Vairam, No.1/149A, Srivilliputhur Road, Sivakasi West, Samyanatham, Virudhunagar – 626 141.
... Petitioner
versus
The Assistant Commissioner (ST), Sivakasi – I Assessment Circle, Commercial Taxes Building, N.G.O.Colony, Satchiyapuram, Sivakasi – 626 124, Virudhunagar District. ... Respondent
Writ Petition filed under Article 226 of the Constitution of India, seeking for the issuance of Writ of Certiorarified Mandamus, to call for the impugned assessment order on the file of respondent vide RETS/33AHJPV9923H1ZU/2019-20 dated 03.05.2023 and quash the
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W.P.(MD)No.5938 of 2024
same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2019-2020.
For Petitioner : Mr.Raja Karthikeyan For Respondent : Mr.A.Baskaran, Additional Government Pleader
ORDER
This writ petition is filed as against the assessment order dated 03.05.2023, passed by the respondent for the assessment year 2019-2020.
takes notice for the respondent, submits that as against the assessment order dated 03.05.2023, the petitioner is having an appeal remedy before the appellate authority.
appellate authority, this writ petition is dismissed with liberty to the petitioner to file an appeal before the appellate authority, within a 2/4
W.P.(MD)No.5938 of 2024
period of two weeks from the date of receipt of a copy of this order. The petitioner is at liberty to raise all these grounds before the appellate authority. No costs. Consequently, connected miscellaneous petitions are closed.
14.03.2024
NCC : Yes / No. Index : Yes / No. Internet: Yes / No. ogy To The Assistant Commissioner (ST), Sivakasi – I Assessment Circle, Commercial Taxes Building, N.G.O.Colony, Satchiyapuram, Sivakasi – 626 124, Virudhunagar District.
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W.P.(MD)No.5938 of 2024
B.PUGALENDHI, J.
ogy
W.P.(MD)No.5938 of 2024
14.03.2024
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1 issue framed by the court
Whether a writ petition lies against a GST/Sales Tax assessment order when an appellate remedy exists.
1 provisions across 1 enactments
Tvl.V.Vairam Contractor, Rep. by its Proprietor V.Vairam
The Assistant Commissioner (ST), Sivakasi - I Assessment Circle
B.PUGALENDHI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
