Fathima Store, Rep. By Its v. Deputy Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.10.2020

CORAM

THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P. Nos. 33911 to 33915 of 2015 and M.P. Nos. 1,1,1,1,1,2,2,2,2 and 2 of 2015 W.P. No. 33911 of 2015 :- Form No. 041 Goods Detention Notice No.2045 dated 16.10.2015 and

W.P. No. 33912 of 2015 :- Form No. 041 Goods Detention Notice No.2043 dated 16.10.2015 and W.P. No. 33913 of 2015 :-

Form No. 041 Goods Detention Notice No.2041 dated 16.10.2015 and W.P. No. 33914 of 2015 :- Form No. 041 Goods Detention Notice No.2044 dated 16.10.2015 and

W.P. No. 33915 of 2015 :- Form No. 041 Goods Detention Notice No.2042 dated 16.10.2015 and C O M M O N O R D E R (through video conference) Heard Mr. R.Senniappan, Learned Counsel for the Petitioner and Mrs. G.Dhana Madhiri, Learned Government Advocate (Taxes) for the Respondents, and perused the materials placed on record, apart from the pleadings of the parties.

2.

These Writ Petitions had been filed challenging Goods Detention Notices Nos. 2041 to 2045 dated 16.10.2015 issued by the Second Respondent under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as 'the TNVAT Act' for short) 3.

Learned Counsel for the Petitioner submits that since the Petitioner had not been served with any compounding orders in furtherance to which the impugned orders have been passed, the Petitioner was not able to resort to the statutory remedy to impeach the aforesaid compounding orders passed by the Second Respondent.

4.

Learned Government Advocate (Taxes) appearing for the Respondents has furnished copies of the compounding orders dated 16.10.2015 as required and has also sent copies of those orders through e-mail dated 13.10.2020, which are placed on record. 5.

In view of the subsequent events, Learned Counsel for the Petitioner seeks permission of this Court to withdraw these Writ Petitions with liberty to impeach the compounding orders dated 16.10.2015 under Section 54 of the TNVAT Act before the concerned authority. He has filed a memo dated 13.10.2020 through e-mail, which is placed on record.

6.

Accordingly, these Writ Petitions are dismissed as withdrawn granting such liberty. It is made clear that for the purpose of reckoning limitation for availing the aforesaid remedy, the compounding order dated 16.10.2015 shall be treated as having been delivered to the Petitioner today (13.10.2020). Consequently, connected miscellaneous petition is closed. No costs.

Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar To

1. Deputy Commercial Tax Officer, Tharagambadi Commercial Taxes Check Post,

2. Deputy Commercial Tax Officer, Pennalyar Bridge Check Post,

3. The Section Officer, VR Section, High Court, Madras.

+1cc to the Special Government Pleader Sr.34142 W.P. Nos. 33911 to 33915 of 2015 spd[co] srg 04/11/2020