M/S.Varalakshmi Chemind Pvt Ltd v. The State Of Tamil Nadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.03.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.

No.5605 of 2022 and W.M.P.Nos.5696 & 5698 of 2022 M/s.Varalakshmi Chemind Pvt. Ltd., Rep. by its General Manager, Serkadu, Vellore 632 106.

... Petitioner -vs1.The State of Tamil Nadu, Rep. by its Secretary to Government, Commercial Taxes and Religious Endowments Department, Fort St. George, Chennai 600 009.

2.The Commissioner of Commercial Taxes O/o. the Commissioner of Commercial Taxes Chepauk, Chennai 600 005.

3.Commercial Taxes Officer Gudiyatham (East) No.127, Gandhi Road, Nadupettai, Gudiyatham 632 602.

4.Assistant Commissioner (SIPCOT) 1/5

Integrated Commercial Taxes Office, Ward B, No.25, Railway Station Road, Ranipet 632 401.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the entire records relating to the impugned order dated 02.07.2021 in Letter No.3134/D2/2021-4 of the first respondent, and quash the same and consequently direct the respondents to grant payment of deferred sales tax in installments and waiver of accrued penal interest.

For Petitioner : Mr.Murali Kumaran for Mr.K.Mahendran For Respondents : Mr.C.Harsha Raj, AGP (T) ********** 2/5

ORDER

Learned senior counsel for the petitioner submits that the petitioner opted for the Samadhan Scheme and that the writ petition is being withdrawn on that account. A memo dated 05.03.2024 was submitted by also seeking leave to re-approach the Court if the Samadhan application is rejected.

2. By granting leave, W.P.No.5605 of 2022 is dismissed as withdrawn without any order as to costs. Consequently, W.M.P.Nos.5696 and 5698 of 2022 are closed.

05.03.2024 rna Index : Yes / No Internet : Yes / No 3/5

To 1.The State of Tamil Nadu, Rep. by its Secretary to Government, Commercial Taxes and Religious Endowments Department, Fort St. George, Chennai 600 009.

2.The Commissioner of Commercial Taxes O/o. the Commissioner of Commercial Taxes Chepauk, Chennai 600 005.

3.Commercial Taxes Officer Gudiyatham (East) No.127, Gandhi Road, Nadupettai, Gudiyatham 632 602.

4.Assistant Commissioner (SIPCOT) Integrated Commercial Taxes Office, Ward B, No.25, Railway Station Road, Ranipet 632 401.

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SENTHILKUMAR RAMAMOORTHY,J rna and W.M.P.Nos.5696 & 5698 of 2022 05.03.2024 5/5