Comnet Services India (P) v. The Deputy Commercial Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 26.03.2024

CORAM

THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ Comnet Services India (P) Limited Rep. by its Managing Director K.Ramachandran No.18A, Akbrabad Second Street Kodambakkam Chennai 600 024 .. Petitioner in both WPs Vs.

1.The Deputy Commercial Tax Officer Ashok Nagar Assessment Circle 40, Dr.Ramaswamy Salai Chennai 600 078 2.The Appellate Assistant Commissioner (CT):VI VI Floor, Kuralagam Annexe Chennai 600 108 3.Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench) Rep. by its Secretary City Civil Court Buildings High Court Complex Chennai 600 104 .. Respondents in both WPs W.P.No.19935 of 2008 filed under Article 226 of the Constitution of 1/4

India praying for issuance of a Writ of Certiorari to call for the records on the file of the 3rd respondent herein in T.A.No.1221/02 dated 27.11.2007 confirming the proceedings of the 1st respondent in TNGST.1401140/97-98 dated 9.7.2001 insofar as it relates to assessment of turnover of Rs.7,58,406/- and imposition of consequential penalty and quash the same.

W.P.No.19936 of 2008 filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari to call for the records on the file of the 3rd respondent herein in T.A.No.1222/02 dated 27.11.2007 confirming the proceedings of the 1st respondent in TNGST.1401140/98-99 dated 9.7.2001 insofar as it relates to assessment of turnover of Rs.16,43,726/- and imposition of consequential penalty and quash the same.

For Petitioner in both WPs : Mr.V.Sriram For R1 and R2 in both WPs : Mr.M.Venkateswaran Special Government Pleader COMMON ORDER (Order of the court was made by R. MAHADEVAN, J.) Based on the letter dated 25.03.2024 filed by the learned counsel for the petitioner before the Registry, these writ petitions have been listed today under the caption "for withdrawal".

2. When these matters are taken up for hearing, the learned counsel for 2/4

the petitioner seeks permission of this Court to withdraw these writ petitions, as the petitioner is inclined to file an application under the Samadhan Scheme invoking the provisions of The Tamil Nadu Taxes (Settlement of Arrears) Act, 2023. The learned counsel has filed a memo in the open Court and also made an endorsement in the respective case bundles, to that effect.

3. In view of the above submission and the endorsement made by the learned counsel for the petitioner, these writ petitions are dismissed as withdrawn. No costs.

[R.M.D, J.] [M.S.Q, J.] gya 26.03.2024 To 1.The Deputy Commercial Tax Officer Ashok Nagar Assessment Circle 40, Dr.Ramaswamy Salai Chennai 600 078 2.The Appellate Assistant Commissioner (CT):VI VI Floor, Kuralagam Annexe Chennai 600 108 3.The Secretary Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench) City Civil Court Buildings,High Court Complex Chennai 600 104 R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

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