M/S.Pallava Granite Industries v. The Government Of Tamil Nadu,

2024:MHC:3214

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16.08.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN and M.P.Nos. 1,1,1,1 of 2012 M/s.Pallava Granite Industries, No.19, Sree Nagar, North Street, Alwarpet, Chennai - 600 018.

.. Petitioner in all WPs vs 1.The Government of Tamil Nadu Rep. by its Secretary to Government, Commercial Tax Department Fort St.George, Chennai - 600 009.

2.The Assistant Commissioner (CT), Mandaveli Assessment Circle, No.46, Greenways Road, Chennai - 600 028.

.. Respondents in all WPs Prayer in W.P.No.4729 of 2012: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the second respondent in the impugned order TNGST/0760419/2001-02 dated 30.06.2011 as it travels beyond the scope of Section 16 of the Tamil Nadu General Sales Tax Act, 1959 in so far as the petitioner is concerned, quash the same. Prayer in W.P.No.4730 of 2012: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the second respondent in the impugned order TNGST/0760419/2002-03 dated 30.06.2011 as it travels beyond the scope of Section 16 of the Tamil Nadu General Sales Tax Act, 1959 in so far as the petitioner is concerned, quash the same. 1/4

Prayer in W.P.No.4731 of 2012: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the second respondent in the impugned order TNGST/0760419/2003-04 dated 30.06.2011 as it travels beyond the scope of Section 16 of the Tamil Nadu General Sales Tax Act, 1959 in so far as the petitioner is concerned, quash the same. Prayer in W.P.No.4732 of 2012: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the second respondent in the impugned order TNGST/0760419/2004-05 dated 30.06.2011 as it travels beyond the decision of the Sales Tax Appellate Tribunal in the petitioner's own case and also violative of the law laid down by the Supreme Court in the case of Union of India v Kamlakshmi Financial Corporation Ltd (1991) 55 ELT 433, quash the same.

For Petitioner :

Ms.Radhika Chandrasekhar (in all WPs) For Respondents :

Mr.V.Prashanth Kiran Government Advocate (in all WPs) COMMON ORDER (Order of the Court was made by Dr.ANITA SUMANTH.,J) Ms.Radhika Chandrasekar, learned counsel on record, makes an endorsement to the effect that the petitioner does not wish to pursue these writ petitions, recording which, writ petitions and connected miscellaneous petitions are dismissed as withdrawn. No costs. [A.S.M., J] [G.A.M., J] 16.08.2024 Index:Yes/No ssm 2/4

To 1.The Secretary to Government, Commercial Tax Department Fort St.George, Chennai - 600 009.

2.The Assistant Commissioner (CT), Mandaveli Assessment Circle, No.46, Greenways Road, Chennai - 600 028.

3/4

DR. ANITA SUMANTH,J.

and G. ARUL MURUGAN.,J ssm 16.08.2024 4/4