Madras High Court
Tvl.Sun Shine Solutions vs The State Tax Officer on 29 January, 2021
W.P. Nos.1574, 1579 and 1581 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.01.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. Nos.1574, 1579 & 1581 of 2021
and
W.M.P.Nos.1786, 1787 & 1783 of 2021
Tvl.Sun Shine Solutions,
Represented by its Partner V.Logesh,
S.F. No.146/3, Thottivalavu,
Morattupalayma (Po),
Uthukuli (TK), Tirupur - 638 752.
…Petitioner in all WPs
Vs.
The State Tax Officer,
DATA UNIT-1,
O/o, The Assistant Commissioner (ST)
(INVESTIGATION),
161, C.T. Building, Meenashisundaram Salai,
Erode.
...Respondent in all 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 files of the respondent in GSTIN:
33ACZFS1831L1ZK/2017-18, 2018-19 & 2019-20 dated 09.03.2020 and
quash the same as being without jurisdiction, authority of law and contrary to
the principles of natural justice.
https://www.mhc.tn.gov.in/judis/
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W.P. Nos.1574, 1579 and 1581 of 2021
For Petitioners : Mr.R.Senniappan in all W.Ps
For Respondent : Mr.ANR.Jayaprathap,
Government Pleader (Tax)
in all WPs
COMMON ORDER
The challenge in the present matters are to orders of assessment dated
09.03.2020, passed in terms of the provisions of the Tamil Nadu Value Added Tax
Act, 2006 (in short ‘Act’) for the periods 2017-18, 2018-19 & 2019-20. Learned
counsel for the petitioner 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 petitioner is permitted to file an
appeal/application for rectification, (since learned counsel for the petitioner would
states that the cancellation of the registration certificate has been reversed two
months ago and the registration has been restored) within a period of two (2)
weeks from today, subject to all other statutory compliances including payment of
statutory pre-deposit.
https://www.mhc.tn.gov.in/judis/
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W.P. Nos.1574, 1579 and 1581 of 2021
3. These writ petitions are dismissed granting liberty as above. Connected
miscellaneous petitions are closed. No costs.
29.01.2021
Index : Yes
Speaking Order
sl
Note: Learned counsel for the petitioner is granted liberty
to receive the original impugned order from the Registry.
To
The State Tax Officer,
DATA UNIT-1,
O/o, The Assistant Commissioner (ST)
(INVESTIGATION),
161, C.T. Building, Meenashisundaram Salai,
Erode.
https://www.mhc.tn.gov.in/judis/
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W.P. Nos.1574, 1579 and 1581 of 2021
Dr.ANITA SUMANTH,J.
sl
W.P. Nos.1574, 1579 & 1581 of 2021
and
W.M.P.Nos.1611, 1612, 1616, 1617 of 2021
29.01.2021
https://www.mhc.tn.gov.in/judis/
