Voltas Limited v. The Assistant Commissioner (Ct

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 01.02.2024

CORAM

THE HONOURABLE MR.JUSTICE R.MAHADEVAN AND THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ Voltas Limited represented by its General Manager - Legal Services, D.G.Deo, 624, Anna Salai, Chennai 600 018.

.. Petitioner in all WPs Vs.

1. The Assistant Commissioner (CT), Central Assessment Circle - II, Chennai - 600 006.

2. The Deputy Commissioner (CT) (Appeals), Third Floor, Wavoo Complex, 191 N.S.C. Bose Road, Chennai - 600 001.

3. Tamil Nadu Sales Tax Appellate Tribunal (Main Bench) represented by its Secretary, City Civil Court Buildings, High Court Complex, Chennai - 600 104.

.. Respondents in all WPs Prayer in WP.No.38318 of 2006: This Writ Petition filed under Article 226 of the Constitution of India seeking for the issuance of a Writ of Certiorari call for the records on the files of the third respondent herein in Tribunal 1/4

Appeal No.400 of 2001 dated 24.08.2006 confirming the proceedings of the first respondent in TNGST No.32394/89-90 dated 28.11.1997 and quash the order dated 24.08.2006 as illegal in so far as relating to a turnover of Rs.3,03,07,292/- taxed at 15%, turnover of Rs.60,44,980/- taxed at 15% and penalty of Rs.88,32,230/-.

Prayer in WP.No.38319 of 2006: This Writ Petition filed under Article 226 of the Constitution of India seeking for the issuance of a Writ of Certiorari call for the records on the files of the third respondent herein in Tribunal Appeal No.296 of 2002 dated 24.08.2006 confirming the proceedings of the first respondent in TNGST No.32394/88-89 dated 28.02.1994 and quash the order dated 24.08.2006 as illegal in so far as relating to a turnover of Rs.1,83,48,823/- taxed at 15%, turnover of Rs.24,67,273/- taxed at 15% and penalty of Rs.49,54,178/-.

Prayer in WP.No.38320 of 2006: This Writ Petition filed under Article 226 of the Constitution of India seeking for the issuance of a Writ of Certiorari call for the records on the files of the third respondent herein in Tribunal Appeal No.421 of 2001 dated 24.08.2006 confirming the proceedings of the first respondent in TNGST No.32394/90-91 dated 30.06.1998 and quash the order dated 24.08.2006 as illegal in so far as relating to a turnover of Rs.78,02,607/- taxed at 15%, turnover of Rs.39,57,315/- taxed at 15% and penalty of Rs.23,99,301/-.

For Petitioner : Mr.V.Sriram for M/s.N.Inbarajan in all WPs 2/4

For R1 & R2 : Mr.M.Venkateswaran, Special Government Pleader in all WPs COMMON ORDER [Order of the court was made by R.MAHADEVAN, J.] Based on the letter dated 30.01.2024 given to the Registry by the learned counsel for the petitioner, these writ petitions have been listed today under the caption "for withdrawal".

2.

When these matters were taken up for consideration, the learned counsel appearing for the petitioner sought permission of this Court to withdraw these writ petitions. He has also made an endorsement to that effect in the Court bundle.

3.

In view of the above submission and 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.] av 01.02.2024 Index : Yes / No Internet : Yes / No 3/4

R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

av To

1. The Assistant Commissioner (CT), Central Assessment Circle - II, Chennai - 600 006.

2. The Deputy Commissioner (CT) (Appeals), Third Floor, Wavoo Complex, 191 N.S.C. Bose Road, Chennai - 600 001.

3. Tamil Nadu Sales Tax Appellate Tribunal (Main Bench) represented by its Secretary, City Civil Court Buildings, High Court Complex, Chennai - 600 104.

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