M/S.Keerthima Agency vs The State Tax Officer
2021 Latest Caselaw 1386 Mad

                                                                          W.P. Nos.1146 & 1150 of 2021



                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED: 21.01.2021

                                                 CORAM

                                   THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                    Writ Petition Nos.1146 & 1150 of 2021
                                                      and
                                 WMP. Nos.1280,1281, 1287 & 1289 of 2021
                M/s.Keerthima Agency,
                Prop: thiru.Munisamy Thanikachalam,
                S/o.A.Munisamy,
                Plot No.69, Havildhar Munisamy Cross Street,
                Thanigaisundari Illam, Gandhi Nagar,
                Arakonam, Vellore - 631 002.
                                                          …Petitioner in W.P. No.1146 of 2021

                Thiru.Gumbada Govindasamy Raghu,
                Prop- M/s.Mercury Agency,
                Plot No.69, Havildhar Munisamy Cross Street,
                Thanigaisundari Illam, Gandhi Nagar,
                Arakonam, Vellore - 631 002.
                                                        …Petitioner in W.P. No.1150 of 2021
                                                     Vs
                The State Tax Officer,
                Arakonam, Vellore District.           ... Respondent in both WPs

                COMMON PRAYER: Writ Petition filed under Article 226 of the
                Constitution of India praying for the issuance of Writ of Certiorari, to call for
                the records on the file of the respondent in his impugned proceedings made in
                GSTN:33ALRPT9225E1ZQ/2017-18 and GSTN:33ASTPR2645F1zG/2017-18
                both dated 13.03.2020 and the consequential electronically issued Form GST
                DRC 07 vide Reference No:ZA330320001078C and ZA330320001081P both
                dated 14.03.2020, quash the same.



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                                                                                  W.P. Nos.1146 & 1150 of 2021



                                        For Petitioner  : Mr.S.Rajasekar in both WPs
                                        For Respondents : Mr.ANR.Jayapratap,
                                                         Government Advocate in both WPs
                                                  COMMON ORDER

                             The challenge in the present matters are to orders of assessment dated

                13.03.2020, passed in terms of the provisions of the Tamil Nadu Value Added Tax

                Act, 2006 (in short ‘Act’) for the period 2017-18. Learned counsel for the

                petitioners today requests that the petitioners may be permitted to file a statutory

                appeal challenging the impugned order. Limitation in regard to the same stands

                extended by series of judgments of the Supreme Court, such as order dated

                23.03.2020 in SMW(C) No.3 of 2020, titled as “In Re: Cognizance for Extension

                of Limitation”, where the Supreme Court has taken note of the on-going pandemic

                and has extended the limitation including limitation for filing of appeals.

                          2. In the light of the aforesaid, the petitioners are permitted to file an appeal

                within a period of four weeks from today, subject to all other statutory

                compliances including payment of statutory pre-deposit.

                          3. These writ petitions are dismissed granting liberty as above. Connected

                miscellaneous petitions are closed. No costs.

                                                                                                21.01.2021
                Index : Yes
                Speaking Order
                ska/sl


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                                              W.P. Nos.1146 & 1150 of 2021




                To
                The State Tax Officer,
                Arakonam, Vellore District.




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                                                      W.P. Nos.1146 & 1150 of 2021




                                                  Dr.ANITA SUMANTH,J.

ska/sl

Writ Petition Nos.1146 & 1150 of 2021 and WMP. Nos.1280,1281, 1287 & 1289 of 2021

21.01.2021

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