M/S.Umashankar Alloys (P) Ltd v. The Joint Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.08.2024

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.618 of 2022 M/s.Umashankar Alloys(P) Ltd., Rep.by its Director ... Petitioner Vs 1.The Joint Commissioner, Office of the Commissioner of Goods and Service Tax and Central Excise GST Bhawan, No.1, Foulkes Compound, Anaimedu, Salem 636 001.

2.The Deputy Commissioner (ST) Commercial Tax Building 2nd Floor, Pitchards Road, Hasthampatty Salem 636 007.

3. The Assistant Commissioner Hosur II Division, Hosur, Sipcot, Hosur 635 126. ... Respondents Prayer : Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records pertaining 1/4

to the order of 2nd respondent in Reference No.3369/2019/B4 dated 17.11.2021 attaching the bank account No.211702000005639 of the petitioner industry being maintained in the Indian Overseas Bank and quash the same and to direct the 2nd respondent to revoke the order of attachment of the above said bank account.

For Petitioner : M/s.R.Meenakshi For Respondents : Mr.C.Harshan Raj Addl.Govt.Pleader

O R D E R

The learned counsel appearing for the petitioner submits that the present writ petition has become infructuous.

2. In view of the submissions made by the learned counsel appearing for the petitioner, this writ petition is dismissed as infructuous. No costs. Consequently, connected miscellaneous petition is also closed. 13.08.2024 Index: Yes/ No kkd 2/4

To 1.The Joint Commissioner, Office of the Commissioner of Goods and Service Tax and Central Excise GST Bhawan, No.1, Foulkes Compound, Anaimedu, Salem 636 001.

2.The Deputy Commissioner (ST) Commercial Tax Building 2nd Floor, Pitchards Road, Hasthampatty Salem 636 007.

3. The Assistant Commissioner Hosur II Division, Hosur, Sipcot, Hosur 635 126.

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C.SARAVANAN,J.

kkd 13.08.2024 4/4