The State Of Tamil Nadu,Rep. v. G.K.Steel&Allied Industries

2024:MHC:3231

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.08.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN W.P.No.31683 of 2004 and WPMP.No.38400 of 2004 The State of Tamil Nadu, represented by The Deputy Commissioner (CT), Coimbatore Division, Coimbatore-18.

.. Petitioner 1.Tvl.G.K.Steel & Allied Industries Ltd., Coimbatore.

2.The Secretary, The Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench), Coimbatore-18.

.. Respondents Prayer : Petition filed under Article 226 of the Constitution of India praying to issue a writ of Certiorari calling for the records on the files of the second respondent pertaining to the order dated 5.2.2004 made in C.T.A.No.104 of 2002 and quash the same as illegal. For Petitioner : Mr.C.Harsha Raj Additional Government Pleader For Respondents : R1 - Not ready notice R2 - Tribunal 1/3

ORDER

(Order of the Court was made by Dr.ANITA SUMANTH.,J) Mr.Harsha Raj, learned Additional Government Pleader, would submit that the respondent / assessee is before the National Company Law Tribunal (NCLT), Chennai for Corporate Insolvency Resolution Process. He would also submit that necessary claims have been placed by the Commercial Tax Authorities before the NCLT in pursuing the demands.

2.In such circumstances, he does not, rightly, pursue the instant appeal and recording the above submissions, this writ petition is dismissed. No costs. Connected miscellaneous petition is closed. [A.S.M., J] [G.A.M., J] 20.08.2024 Index:Yes/No To The Secretary, The Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench), Coimbatore-18.

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DR. ANITA SUMANTH,J.

and G. ARUL MURUGAN.,J W.P.No.31683 of 2004 and WPMP.No.38400 of 2004 20.08.2024 3/3