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Madras High CourtWP/3210/2022dismissed as infructuous

Tvl.Al-Madhina Steel Traders v. The Superintendent / Intelligence Officer (Ecm)

2024-08-22Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.08.2024

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.3352 of 2022 Tvl.AL-Madhina Steel Traders, Rep by its Proprietor Mr.P.Md.Yousuff, No.25/3, SIDCO Industrial Estate, Ambattur, Chennai - 98.

... Petitioner Vs 1.The Superintendent/Intelligence Officer (ECM), O/o, The Principle Officer of GST Central Excise, Chennai North Commissionerate, GST Bhavan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The State Tax Officer (ST), Pattaravakkam Assessment Circle, Ambattur, Chennai - 600 098.

... Respondents 1/4

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, to direct the 1st respondent not to harass the petitioner till the wither of the respondents to complete the assessment proceedings for the assessment year in GSTIN: 33ABNPY9008J1Z2/2017-18 to 2019-20 in accordance with law after providing due opportunity to the petitioner in accordance with law. For Petitioner : Mr.D.Vijayakumar For Respondents : Mr.Rajnish Pathiyil Senior Panel Counsel for R1 Mr.V.Prashanth Kiran Government Advocate for R2

ORDER

This writ petition has become infructuous in the light of the subsequent development during the pendency of the present writ petition. In support of the same, the respondents had produced a copy of the Show Cause Notice No.692/2024-25 ADC (HPU) dated 02.08.2024 which has also been received and acknowledged by the petitioner. 2/4

2. In view of the above, this writ petition has become infructuous. No costs. Consequently, the connected writ miscellaneous petition is closed.

22.08.2024 (1⁄2) Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order jas To 1.The Superintendent/Intelligence Officer (ECM), O/o, The Principle Officer of GST Central Excise, Chennai North Commissionerate, GST Bhavan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2.The State Tax Officer (ST), Pattaravakkam Assessment Circle, Ambattur, Chennai - 600 098.

3/4

C.SARAVANAN, J.

jas and W.M.P.No.3352 of 2022 22.08.2024 4/4