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Madras High CourtWP/5019/2023closed

M/S.Transasia Bio-Medicals Limited v. The Superintendent Of Gst And Central Tax

2023-08-02Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02.08.2023 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN M/s.Transasia Bio-Medicals Limited Represented by its Authorised Signatory Mr.Ashok Suthar No.5/7, Cuddalore Road, Opp Ariyankupam Police Station, Puducherry - 605 007.

.. Petitioner vs 1.The Superintendent of GST & Central Tax No.48/1, II Floor, Aziz Nagar, Reddiarpalayam, Puducherry - 605 010.

2.The Joint Commissioner of GST & Central Excise No.1, Gouber Avenue, Beach Road, Puducherry - 605 001.

3.The Commercial Tax Officer - II Goods Division - II Commercial Tax Department 100 Ft.Road, Ellapillaicvady Puducherry - 605 005.

.. Respondents Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 3rd respondent to permit the petitioners to revise the VAT returns filed for the period June, 1/4

2017 in relation to TIN No.34510010125 in so far as it relates to declaration of 'NIL' inventory.

For Petitioner :

Mr.Hari Radhakrishnan For Respondents (R1 & R2) :

Mr.Rajnish Pathiyil Senior Standing Counsel (R3) : Mr.V.Vasanth Kumar Addl. Government Advocate (Pondy)

ORDER

The learned counsel for the petitioner states that nothing further survives for adjudication as orders have been passed by the third respondent, which has been challenged by the petitioner separately in W.P.No.10228 of 2023.

2. Recording the above, the writ petition stands closed. No costs. 02.08.2023 Index:Yes/No kak 2/4

To 1.The Superintendent of GST & Central Tax No.48/1, II Floor, Aziz Nagar, Reddiarpalayam, Puducherry - 605 010.

2.The Joint Commissioner of GST & Central Excise No.1, Gouber Avenue, Beach Road, Puducherry - 605 001.

3.The Commercial Tax Officer - II Goods Division - II Commercial Tax Department 100 Ft.Road, Ellapillaicvady Puducherry - 605 005.

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C.SARAVANAN, J.

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