Cheran Constructions Ltd., v. The Tamilnadu Sales Tax

2024:MHC:3265

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 03.09.2024

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN and M.P.Nos. 1 of 2007 (5 Nos.) M/s.Cheran Constructions Limited, 78, Arts College Road, Cheran Towers, Coimbatore - 18.

.... Petitioner in the above W.P.s Vs

1. The Tamil Nadu Taxation Special Tribunal, (Additional Bench), Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641 008.

2. The Addl. Appellate Assistant Commissioner (CT), Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641 008.

3. The Deputy Commercial Tax Officer, Trichy Road Circle, Coimbatore.

.... Respondents in the above W.P.s COMMON PRAYER: PETITIONS under Article 226 of the Constitution of India praying for issuance of writ of Certiorari to call for the records of the first respondent in CTA Nos.102/04, 103/04, 104/04, 107/04 and 108/04 quash the order dated 21.11.2006 passed therein.

In all W.P.s.

For Petitioner : Mr.C.Subramanian for Mr.K.J.Chandran For Respondents : Mr.V.Prashanth Kiran Government Advocate - R2 and R3

C O M M O N O R D E R (Order of the Court was made by Dr.ANITA SUMANTH,J.) Both Mr.C.Subramanian, learned counsel appearing on behalf of Mr.K.J.Chandran, learned counsel on record for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate for the respondents confirm that the demands under the impugned orders have been settled by the petitioner under the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023. Learned counsel for the petitioner has produced Form V for the periods 1993-94 to 1997-98, all dated 31.05.2024, in this regard.

2. Recording the same and in view of the endorsement made by learned counsel for the petitioner seeking withdrawal of these Writ Petitions, these Writ Petitions and the connected Miscellaneous Petitions are dismissed as withdrawn. No costs.

(A.S.M.,J) (G.A.M.,J) 03.09.2024 Index:Yes/No Speaking order sl To

1. The Tamil Nadu Taxation Special Tribunal, (Additional Bench), Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641 008.

2. The Addl. Appellate Assistant Commissioner (CT), Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore - 641 008.

3. The Deputy Commercial Tax Officer, Trichy Road Circle, Coimbatore.

DR. ANITA SUMANTH,J.

and MR. G.ARUL MURUGAN,J.

and M.P.Nos. 1 of 2007 (5 Nos.) 03.09.2024