Thiraviam Engineering Pvt. Ltd v. Commissioner Of Commercial

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.03.2020

CORAM:

THE HON'BLE Mr. JUSTICE R.MAHADEVAN Writ Petition Nos.28952 & 28953 of 2010 & M.P.Nos.1, 1, 2 & 2 of 2010 Thiraviam Engineering Pvt. Limited, Rep. By its Authorised Signatory, Mr. A.Muthu, No.2/101-1, Thiruchendur Road, Muthiahpuram, Tuticorin 628 005 ... Petitioner in both W.Ps.

..vs..

1. Commissioner of Commercial Taxes, Commercial Taxes Building, Chepauk, Chennai 600 005

2. The Assistant Commissioner (CT), Puzhal Check Post (Outgoing), Chennai 600 066

3. The Assistant Commissioner (CT)-III, C.T.Buildings, Beach Road, Tuticorin ... Respondents in both W.Ps.

Common Prayer:- Writ Petitions filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records relating to order passed by the 2nd respondent in G.D.Nos.3000/2010-11; 3001/2010-11 dated 14.12.2010, quash the same and to direct the respondents to release the lorry bearing Nos.TN-28-AB9797; TN69-K-0204, respectively, and the goods with the total quantity of 25245.860 and 22143.340 kgs. of beams columns for capital goods (Boiler etc) as per the invoices dated 24.9.2010 and 10.11.2010.

For Petitioner (in both W.Ps.) : Mr. A.S.Mujibur Rahman For Respondents (in both W.Ps.): Mr. A.N.R.Prathap, Govt. Advocate (Taxes) --- C O M M O N O R D E R The learned counsel for the petitioner, at the outset, submitted that the subject matter in dispute in these writ petitions is with regard to the release of the vehicles, pursuant to the impugned compounding notices. It is submitted by the learned counsel for both sides that subsequent to the impugned orders, the vehicles had been released and the matters had attained finality.

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2. In view of the said submission, nothing survives for adjudication in these writ petitions. Hence these writ petitions stand dismissed. No costs. Consequently, the connected MPs are closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar srk To

1. Commissioner of Commercial Taxes, Commercial Taxes Building, Chepauk, Chennai 600 005

2. The Assistant Commissioner (CT), Puzhal Check Post (Outgoing), Chennai 600 066

3. The Assistant Commissioner (CT)-III, C.T.Buildings, Beach Road, Tuticorin +1cc to Mr.A.S.Mujibur Rahman, Advocate, S.R.No.20402 +2ccs to the Special Government Pleader, S.R.Nos.21788 & 21789 W.P.Nos.28952 & 28953 of 2010 & M.P.Nos.1, 1, 2 & 2 of 2010 RK(CO) RSI(22/05/2020) https://hcservices.ecourts.gov.in/hcservices/