GREENLAND EXPORTS (P) LTD. Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Heard Ms. Mallika Srinivasan, learned counsel for the petitioner and Mr. Manoharan Sundaram, learned Government Advocate (Tax) appearing for the respondent. The petitioner-company calls in question the order of the respondent passed in Assessment No. CST No. 582558, dated January 19, 2011 relating the assessment year 1996-97 on the file of the respondent, seeking to quash the same.

(2.) After hearing the learned counsel for the parties, it is seen that the main plea of the petitioner-company is that there was a delay in passing the assessment order and therefore, even without moving the appellate authority as per the statute, the petitioner has filed the writ petition before this court invoking article 226 of the Constitution of India.

(3.) A perusal of the impugned order, dated January 19, 2011, passed by the respondent-Assistant Commissioner (CT), Nandanam Assessment Circle, Chennai, reveals that an appeal lies against the same before the Appellate Deputy Commissioner of Commercial Taxes III, Chennai 108, within 30 days. Therefore, the limitation period prescribed by the authority ended by February 19, 2011. The petitioner, without moving the appellate authority, has moved this court by filing this writ petition on February 23, 2011, challenging the said order dated January 19, 2011, just four days after the expiry of 30 days for filing the appeal against the impugned order.