M/S.Larsen & Toubro Ltd, v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:03.04.2017

CORAM

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU W.P.No.7735 of 2017 and WMP.No.8457 & 8458 of 2017 M/s.Larsen & Toubro Limited, Rep.by its Manager, Indirect Taxes, TIT, Pondicherry Works, Mylam Road, Sedrapet, Pondicherry - 625111 ... Petitioner vs.

The Commercial Tax Officer, (ENF) Roving Squad, Cuddalore.

... Respondent Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the impugned G.D.Notice No.785/2016-2017 dated 23/03/2017 by the respondent herein from the files of the respondent herein and quash the same.

For Petitioner : Mrs.Aparna Nandakumar For Respondent : Mr.K.Venkatesh, Government Advocate.

O R D E R

Learned counsel for the petitioner submits that subsequent to the filing of the writ petition, goods have been released and therefore, the petitioner has to be given liberty to agitate the matter before the Revisional Authority challenging imposition of tax as well as compounding fee. Granting such liberty, this writ https://hcservices.ecourts.gov.in/hcservices/

petition is dismissed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar vsi To The Commercial Tax Officer, (ENF) Roving Squad, Cuddalore.

+1cc to M/s.Aparna Nanda Kumar, Advocate SR.No.20298 +1cc to Special Government Pleader SR.No.19751 W.P.No.7735 of 2017 SKV(CO) GN(10/04/2017) https://hcservices.ecourts.gov.in/hcservices/