Tvl Punithan Stores vs. The Assistant Commissioner(St)

Heard both sides. 2.The order impugned in the writ petition can very well be questioned before the appellate authority. The petitioner is also having sufficient time to do so. 3.The learned counsel for the petitioner states that the explanation given by the assessee has not been considered by the assessing officer. 2/4 https://www.mhc.tn.gov.in/judis This point also can very well be canvassed before the appellate authority. The appellate authority would be obliged to consider the explanation to be given by the petitioner herein. In fiscal matters, the Writ Court should think twice before permitting the assessee to by-pass the appeal remedy. 4.Granting liberty to the writ petitioner to move the appellate authority, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

NCC : Yes / No Index : Yes / No Internet : Yes / No MGA To 1.The Assistant Commissioner (ST), Tamil Nadu Commercial Tax Department, Nethaji Road Assessment Circle, Dr.Thangaraj Salai, Madurai – 625 020. 2.The Deputy Commissioner (ST), GST Appeal, Commercial Taxes Building, Dr.Thangaraj Salai, Madurai – 625 020. 3/4 https://www.mhc.tn.gov.in/judis G.R.SWAMINATHAN, J. MGA