M.S.Distributors v. Office Of Assisstant Commissioner (State Taxes)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :15.04.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy and W.M.P.Nos.4637 & 4638 of 2025 M.S.DISTRIBUTORS REPRESENTED BY ITS PROPRIETOR MR AJAY DUGAR OFFICE AT NO 2A DUGAR TOWER METTUKUPPAM MAIN ROAD MADRURAVOYAL CHENNAI 600 095 ..Petitioner Vs.
1 OFFICE OF ASSISSTANT COMMISSIONER (STATE TAXES) VANGARAM ASSESSMENT CIRLCE COOMERCIAL TAXES BUILDINGS NAZRATPETTAI CHENNAI 123 2 DEPUTY COMMISSIONER (ST) POONAMALLEE ZONE NO 4/109 BANGALORE HIGHWAY VARADHARAJAPURAM CHENNAI 600 123 3 THE BRANCH MANAGER CITI BANK NO 2 CLUB HOUSE ROAD CHENNAI 600 002.
...Respondents
Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for records relating to Impugned bank attachment Order dated 21.01.2025 relating to GSTN No.33AAFPD0993E1Z4 which came to be passed by the 1/4
2nd Respondent based upon the Assessment Orders passed by the 1st Respondent and quash the same as illegal arbitrary and in violation of principle of natural justice.
For Petitioner : Mr.Pranav Jain For Respondents 1 and 2 : Ms.Amirta Poonkodi Dinakaran Government Advocate (T) Order The learned counsel appearing for the petitioner has submitted that the prayer sought for in this Writ Petition has become infructuous, inasmuch as, subsequent to the filing of this Writ Petition, orders have already been passed by the respondent in furtherance of the impugned order towards de-freezure of the petitioner's bank account.
2. In view of the above submission, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petitions are closed.
15.04.2025 sd 2/4
To 1 OFFICE OF ASSISSTANT COMMISSIONER (STATE TAXES) VANGARAM ASSESSMENT CIRLCE COOMERCIAL TAXES BUILDINGS NAZRATPETTAI CHENNAI 123 2 DEPUTY COMMISSIONER (ST) POONAMALLEE ZONE NO 4/109 BANGALORE HIGHWAY VARADHARAJAPURAM CHENNAI 600 123 3 THE BRANCH MANAGER CITI BANK NO 2 CLUB HOUSE ROAD CHENNAI 600 002.
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Krishnan Ramasamy,J., sd 15.04.2025 4/4