Sharda Motor Industries Ltd., v. The Assistant Commissioner (St),
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13.10.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No. 4968, 4971 & 4973 of 2020 and WMP.No.5870 of 2020 Sharda Motor Industries Ltd.
Represented by thte President, K.K.Sharma, G-20, SIPCOT Industrial Park, Irrungattukottai, Sriperumbudur Taluk, Kancheepuram District-602 117.
...Petitioner in all WPs
Vs.
The Assistant Commisioner (ST) Sripeerumbudur Assessment Circle.
Varadarajapuram-602 103.
...Respondent in all WPs
Prayer in WP.No.4968 of 2020: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of certiorari calling for the records on the files of the respondent herein in CST No.694658/2014-15 dated 18.06.2019 in so far as it relates to the levy of tax on the turnover of Rs.22,32,954/-.
Prayer in WP.No.4973 of 2020: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of mandamus directing the respondent herein to reopen the assessment in CST No.694658/2014-15 dated 18.06.2019 and accept the Form F declaration in F Form No.27081541456393, in the light of the judgment of the Division Bench of this Hon'ble Court in Hewlet Packard India Pvt. Ltd. Vs. State of Tamil Nadu reported in 2017 101 VST 312 (Mad) as prayed by the petitioner in the application dated 03.02.2020.
Prayer in WP.No.4971 of 2020: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of certiorari calling for the records on
the files of the respondent herein in TIn No.33921661341/2014-15/A3 dated 14.01.2020 and quash the same.
In all WPs For Petitioner : Mr.S.Sarath Kumar for : Mr.N.Prasad For Respondents : Mr.V.Prasanth Kiran, Government Advocate
ORDER
Mr.S.Sarath Kumar, learned counsel appearing for the petitioner would submit that pending writ petition a refund order of assessment dated 28.02.2020 has been passed by the respondent, a copy of which is placed on record, reducing the disputed demand to a sum of Rs.28,229/- which the petitioner has also remitted.
2. With the above, the petitioner is not interested in pursuing the writ petition any further and recording the aforesaid, these writ petitions are closed. No costs. Connected miscellaneous petitioner is closed. 13.10.2022 Index : Yes/No Speaking Order/Non speaking Order ska
To The Assistant Commisioner (ST) Sripeerumbudur Assessment Circle.
Varadarajapuram-602 103.
DR.ANITA SUMANTH,J.
ska W.P.No. 4968, 4971 & 4973 of 2020 and WMP.No.5870 of 2020 13.10.2022