Madras High Court
M/S.Xtreme Bike Accessories And ... vs The State Tax Officer on 24 February, 2021
W.P. No.3984 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 24.02.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.3984 of 2021 &
WMP.Nos. 4550 & 4551 of 2021
M/s.Xtreme Bike Accessories and Stickers,
Rep. by its Proprietor - G.Sri Ram,
No.275/1, Municipal Colony Road,
Veerappan Chatram, Erode - 638 004,
Erode District.
…Petitioner
Vs
The State Tax Officer,
Mettur Road Circle,
Erode, Erode District.
…Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to
Writ of Certiorari to call for the records on the file of the respondent in his
impugned proceedings made in TIN:33333045031/2015-2016 dated 08.09.2020
quash the same as illegal and arbitrary.
For Petitioner : Mr.S.Rajasekar
For Respondent : Mr.ANR.Jayaprathap
Government Advocate
*********
1
https://www.mhc.tn.gov.in/judis/
W.P. No.3984 of 2021
ORDER
The petitioner has challenged an order of assessment passed in terms of the
Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') dated 08.09.2020. I am
however not inclined to consider the challenge for the reason that though two
notices dated 14.01.2020 and 30.07.2020 have been issued to the petitioner and
admittedly received by it, the petitioner has neither filed response nor appeared
before the authority.
2. This is thus a case where the petitioner is not seen to have co-operated in
the proceedings for assessment and there is thus, in my view, no justification to
interfere with the impugned order in terms of Article 226 of the Constitution of
India.
3. Thus, the petitioner is relegated to statutory appeal. Though the impugned
order is dated 08.09.2020, the Supreme Court in a series of judgments, viz., In Re:
Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020
and M/s.SS Group Pvt. Ltd. V. Aaditiya J. Garg & another (Civil Appeal No.4085 of
2020 dated 17.12.2020) has extended time for filing of appeal till 31.01.2021. Thus
limitation is saved and the petitioner is afforded four (4) weeks from today to file an
https://www.mhc.tn.gov.in/judis/
W.P. No.3984 of 2021
appeal before the Appellate Assistant Commissioner. Such appeal, if filed within
the period of limitation as aforesaid, will be taken on file by the Appellate authority
without reference to limitation and considered on merits and in accordance with law.
4. As far as the question of pre-deposit is concerned, the petitioner has, vide
memo dated 24.02.2021, enclosed a letter from the IDBI Bank, Erode Branch that a
sum of Rs.4,67,399/- has been recovered by the respondent pursuant to the
impugned order. Subject to verification on this score, the pre-deposit to be effected
along with the appeal shall be adjusted from out of the sum recovered from the
Bank.
5. This writ petition is dismissed. No costs. Connected Miscellaneous
Petitions are also dismissed.
24.02.2021
sl
Index: Yes/No
Speaking/Non speaking order
To
The State Tax Officer,
Mettur Road Circle,
Erode, Erode District.
https://www.mhc.tn.gov.in/judis/
W.P. No.3984 of 2021
DR. ANITA SUMANTH, J.
sl
W.P. No.3984 of 2020 &
WMP.Nos. 4550 & 4551 of 2021
24.02.2021
https://www.mhc.tn.gov.in/judis/
