Madras High CourtWP/1986/2025disposed of

H.K.Enterprises v. The Commercial Tax Officer/

2025-01-28Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 28.01.2025

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.1986 of 2025 and W.M.P.Nos.2322 and 2323 of 2025 H.K.Enterprises Represented by the Proprietor Mr.Lakshminarayanan Harikrishnan MIG 166, Housing Board, Nehru Nagar, Jothi Nagar Arakonam, Vellore 631 003.

... Petitioner Vs.

1.The Commercial Tax Officer / The Proper Officer / The State Tax Officer, Arakonam Assessment Circle, Ward B, Block -25, TS No.22, Gandhi Road, Arakonam 631 001.

2.The Deputy State Tax Officer -2 (FAC)/ The Deputy Commercial Tax Officer Arakonam Assessment Circle Ward B, Block -25, TS No.22, Gandhi Road, Arakonam 631 001.

3.The Branch Manager, HDFC Bank Ltd No.131-A, Sholinghur High Road, Arakonam 631 001.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of 1/4

India, praying to issue a Writ of Certiorari to call for records from the file of first respondent in impugned assessment order of the first respondent in Reference No.ZD3308241494573 and summary of the order in Ref.No:AD330822010602N passed in GSTIN No.33ALAPH3495D1ZH dated 19.08.2024 passed for the F.Y.2019-20 and quash the same as barred by limitation, illegal, arbitrary, violation of the principles of natural justice, breach of the Doctrine of Double Jeopardy and characterized by capricious conduct.

For Petitioner : Mr.R.Ananth For Respondents : Mr.T.N.C.Kaushik, Additional Government Pleader.

ORDER

Today when the matter was taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw the writ petitions. He has also made an endorsement to that effect.

2. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn. No Costs. Consequently, connected miscellaneous petitions are closed.

27.01.2025 Speaking (or) Non Speaking Order Index : Yes/ No shk 2/4

To 1.The Commercial Tax Officer / The Proper Officer / The State Tax Officer, Arakonam Assessment Circle, Ward B, Block -25, TS No.22, Gandhi Road, Arakonam 631 001.

2.The Deputy State Tax Officer -2 (FAC)/ The Deputy Commercial Tax Officer Arakonam Assessment Circle Ward B, Block -25, TS No.22, Gandhi Road, Arakonam 631 001.

3.The Branch Manager, HDFC Bank Ltd No.131-A, Sholinghur High Road, Arakonam 631 001 3/4

MOHAMMED SHAFFIQ, J.

shk .

W.P. No.1986 of 2025 and W.M.P.Nos.2322 and 2323 of 2025 28.01.2025 (1/2) 4/4