M/S. Sujana Steels, v. The Assistant Commissioner(Ct)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18.06.2021
CORAM:
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.Nos.13885 to 13888 of 2013 & 3540 of 2014 and M.P.Nos.1, 1, 1, 1, 2, 2, 2 & 2 of 2013 and M.P.Nos.1 and 2 of 2014 M/s.Sujana Steels, (Now known as Sujana Metal Products Ltd.,) Rep. By its Manager - G.Jayan, No.59, Nammiah Maistry Street, Tondiarpet, Chennai 600 081.
...Petitioner in all W.Ps.
Vs.
1.The Assistant Commissioner (CT), 2.The Deputy Commissioner (CT), Zone - IX, 3.The Deputy Commissioner (CT), Enforcement (East), Commercial Taxes Buildings, Greams Road,
...Respondents in
W.P.Nos.13885 & 13887/2013 1.The Assistant Commissioner (CT), 2.The Deputy Commercial Tax Officer, Group - (I) Enforcement, Chennai (East), Room No.28, I Floor, C.T.Buildings, Greams Road, 3.The Deputy Commissioner (CT), Enforcement (East), Commercial Taxes Buildings, Greams Road, Chennai 6.
...Respondents in
W.P.Nos.13886 & 13888/2013
1.The Assistant Commissioner (CT) (FAC), 2.The Branch Manager, Punjab National Bank, Circle Office, Rayala Towers, 3rd Floor, No.158, Anna Salai, Chennai 600 002.
...Respondents in
W.P.No.3540/2014 Prayer in W.P.No.13885/2013: Writ Petition filed under Article 226 of the Consitution of India, to issue a Writ of Certiorari, calling for the records on the file of the 1st respondent in TNGST 1200855/2001-02 dated 15.02.2013 and to quash the same as illegal and violative of the provisions of the TNGST Act, 1959. Prayer in W.P.No.13886/2013: Writ Petition filed under Article 226 of the Consitution of India, to issue a Writ of Certiorari, calling for the records on the file of the 3rd respondent in Rc/474/2012/A4 dated 26.12.2012 relating to TNGST 2001-02 and to quash the same as illegal and violative of the provisions of the TNGST Act, 1959.
Prayer in W.P.No.13887/2013: Writ Petition filed under Article 226 of the Consitution of India, to issue a Writ of Certiorari, calling for the records on the file of the 1st respondent in TNGST 1200855/2002-03 dated 15.02.2013 and to quash the same as illegal and violative of the provisions of the TNGST Act, 1959. Prayer in W.P.No.13888/2013: Writ Petition filed under Article 226 of the Consitution of India, to issue a Writ of Certiorari, calling for the records on the file of the 3rd respondent in Rc/474/2012/A4 dated 26.12.2012 relating to TNGST 2002-03 and to quash the same as illegal and violative of the provisions of the TNGST Act, 1959.
Prayer in W.P.No.3540/2014: Writ Petition filed under Article 226 of the Consitution of India, to issue a Writ of Certiorari, calling for the records on the file of the 1st respondent in his impugned proceedings in Form U (Notice for Recovery of Money Due) dated 13.01.2014 issued to the 2nd respondent Bank for attaching the Bank Account of the petitioner and quash the same.
(In W.P.Nos.13885 to 13888/2013) For Petitioner : Mr.S.Rajasekar For Respondents : Mr.V.Nanmaran Government Advocate (In W.P.No.3540/2014) For Petitioner : Mr.S.Rajasekar For Respondents : Mr.V.Nanmaran (For R1) Government Advocate No appearance (For R2) C O M M O N O R D E R It is mentioned that the Company is under liquidation. Therefore, these Writ Petitions are dismissed with liberty to restore the Writ Petitions at the instance of the liquidator, or at the instance of the petitioner, as and when the petitioner comes out of the liquidation proceedings.
2.In view of the above, these Writ Petitions are dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed.
Sd/- Assistant Registrar (CS-VI) //True Copy// Sub Assistant Registrar gsa To 1.The Assistant Commissioner (CT), 2.The Deputy Commercial Tax Officer, Group - (I) Enforcement, Chennai (East), Room No.28, I Floor, C.T.Buildings, Greams Road, 3.The Deputy Commissioner (CT), Enforcement (East), Commercial Taxes Buildings, Greams Road, Chennai 6.
4.The Deputy Commissioner (CT), Zone - IX, +1cc to the Special Government Pleader (Taxes), S.R.No.28586 W.P.Nos.13885 to 13888 of 2013 & 3540 of 2014 SKY(CO) RVM(29/07/2021)