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Madras High CourtWP/14468/2015disposed of

M/S.Sri Mrv Super Market v. The Assistant Commissioner

2020-03-13Honourable Mr Justice R. Mahadevan2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.03.2020

CORAM

THE HONOURABLE MR.JUSTICE R.MAHADEVAN W.P.No.14468 of 2015 and M.P.No.1 of 2015 M/s.Sri MRV Super Market represented by its Partner K.Velan No.256, GNT Road Red Hills, Chennai-600 052.

... Petitioner Vs The Assistant Commissioner (CT) Cholavaram Assessment Circle No.22, Jawaharlal Nehru Nagar 1st Street I Floor, Red Hills, Chennai-600 052.

... Respondent Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus calling for the records in respect of Notice No.Rc.No.TNGST/TIN No.33941705368 dated 06.05.2015 issued by the respondent and quash the same.

For Petitioner : Mr.K.S.Loghanathan For Respondent : Mr.A.N.R.Prathap, Government Advocate

ORDER

This writ petition has been filed praying to set aside the impugned notice which has been issued by the respondent demanding arrears of sales tax.

2.The main contention of the petitioner in this writ petition is that pending appeal before the Appellate Joint Commissioner (CT), the impugned notice has been issued without any application of mind. But, when this writ petition was taken up for consideration, the learned counsel on either side have submitted that the appeal itself has been disposed of and hence nothing survives in this writ petition for adjudication. https://hcservices.ecourts.gov.in/hcservices/

3.Recording the above, the writ petition is closed, leaving it open to the petitioner to have legal recourse in the manner known to law. No costs. Consequently, the connected miscellaneous petition is also closed.

Sd/- Assistant Registrar //True copy// Sub Assistant Registrar KM To The Assistant Commissioner (CT) Cholavaram Assessment Circle No.22, Jawaharlal Nehru Nagar 1st Street I Floor, Red Hills, Chennai-600 052.

+1cc to The SpecialGovernment Pleader (Taxes), High Court, Chennai SR.No.23009 W.P.No.14468 of 2015 and M.P.No.1 of 2015 BR(CO) GMY(10/06/2020) https://hcservices.ecourts.gov.in/hcservices/