Madras High Court
M/S.Thirumangai Stores vs The Commercial Tax Officer on 2 March, 2021
W.P.(MD)Nos.10780 to 10782 of 2017
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 02.03.2021
CORAM:
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P.(MD)Nos.10780 to 10782 of 2017
and
W.M.P.(MD)Nos.8208 to 8210 of 2017
M/s.Thirumangai Stores,
Represented by its Proprietor,
Mr.R.Ganesh Kanna,
No.46, Melasalai Street,
Ayyampettai,
Papanasam Taluk,
Thanjavur Distric ... Petitioner in all W.Ps.
-Vs-
The Commercial Tax Officer,
Papanasam Assessment Circle,
Papanasam,
Thanjavur District. ... Respondent in all W.Ps.
Prayer in W.P.(MD)No.10780 of 2017: Petition filed under Article 226
of the Constitution of India to issue a Writ of Certiorari, to call for the
records of the respondent in TIN No.33443841680/2012-2013, dated
21.03.2017 and quash the same as illegal, arbitrary, without jurisdiction
and against the Judgments of the Hon'ble Supreme Court reported in (1)
39 VST 30 in the case of Girdhari Lal Nannelal and (2) 121 STC 1 in the
case of P.C.Ittymathew & Sons and also against the principles of natural
justice.
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W.P.(MD)Nos.10780 to 10782 of 2017
Prayer in W.P.(MD)No.10781 of 2017: Petition filed under Article 226
of the Constitution of India to issue a Writ of Certiorari, to call for the
records of the respondent in TIN No.33443841680/2013-2014, dated
10.04.2017 and quash the same as illegal, arbitrary, without jurisdiction
and against the Judgments of the Hon'ble Supreme Court reported in (1)
39 VST 30 in the case of Girdhari Lal Nannelal and (2) 121 STC 1 in the
case of P.C.Ittymathew & Sons and also against the principles of natural
justice.
Prayer in W.P.(MD)No.10782 of 2017: Petition filed under Article 226
of the Constitution of India to issue a Writ of Certiorari, to call for the
records of the respondent in TIN No.33443841680/2014-2015, dated
10.04.2017 and quash the same as illegal, arbitrary, without jurisdiction
and against the Judgments of the Hon'ble Supreme Court reported in (1)
39 VST 30 in the case of Girdhari Lal Nannelal and (2) 121 STC 1 in the
case of P.C.Ittymathew & Sons and also against the principles of natural
justice.
For Petitioner : Mr.K.Soundararajan
For Respondent : Mr.G.Arjunan
Government Advocate
(in all W.Ps.)
COMMON ORDER
The learned counsel for the petitioner seeks leave to withdraw
these writ petitions, so that, he can pursue alternative remedy of appeal.
Permission is granted.
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W.P.(MD)Nos.10780 to 10782 of 2017
2.The learned counsel for the petitioner states that within a period
of two weeks from the date of receipt of a copy of this order, the
petitioner would file the statutory appeal before the appellate authority.
If within the aforesaid period, the appeals are filed, the appellate
authority is directed to entertain the same without reference to limitation,
but of-course subject to other formalities such as pre-deposit. I make it
clear that I have not gone into the merits of the matter. These Writ
Petitions are dismissed as withdrawn. All the contentions of the
petitioner are left open. No costs. Consequently, connected
miscellaneous petitions are closed.
02.03.2021
Index : Yes/No
Internet : Yes/No
rmi
Note :In view of the present lock down owing to
COVID-19 pandemic, a web copy of the order may be
utilized for official purposes, but, ensuring that the
copy of the order that is presented is the correct copy,
shall be the responsibility of the advocate/litigant
concerned.
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W.P.(MD)Nos.10780 to 10782 of 2017
G.R.SWAMINATHAN, J.
rmi
To
The Commercial Tax Officer,
Papanasam Assessment Circle,
Papanasam,
Thanjavur District.
W.P.(MD)Nos.10780 to 10782 of 2017
and
W.M.P.(MD)Nos.8208 to 8210 of 2017
02.03.2021
http://www.judis.nic.in
