M/S.Saraf Trading Corporation v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08.09.2023

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.Nos.9786 and 9787 of 2021 M/s. Saraf Trading Corporation Private Limited, Rep. by its Director Thiru.Ambarish Ulhas Saraf, "Saraf House", Door No.27-A & 27-B, Boran Alwarpet, Head Post Office Road, Coonoor 643 101.

... Petitioner v.

The Assistant Commissioner (ST), Coonoor Assessment Cirlce, Coonoor. The Nilgiris.

... Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorarified Mandamus calling for the records of the impugned proceedings of the respondent in GST/DRC/07/ZD330221001056C dated 09.02.2021 and quash the same and direct the respondent to permit the petitioner to avail the input tax credit which was already transferred to credit ledger of the petitioner to the tune of Rs.7,28,220/- and credit the proportionate input tax credit of the stock held to the credit ledger. For Petitioner : Mr.M.Hariharan for Mr.S.Raveekumar For Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader 1/4

ORDER

Today when the matter is taken up for hearing, it is submitted by the learned counsel for the petitioner that subsequent to the filing of the present writ petition, order dated 23.02.2023 has been passed wherein, the grievance of the petitioner was redressed. In view of the same, it is submitted that nothing survives in the writ petition.

2. Recording the submission made by the learned counsel for the petitioner, the Writ Petition is closed. No costs. Consequently, connected miscellaneous petitions are closed.

08.09.2023 Index: Yes/No Internet: Yes/No Speaking order / Non speaking order shk 2/4

To The Assistant Commissioner (ST), Coonoor Assessment Cirlce, Coonoor. The Nilgiris.

3/4

MOHAMMED SHAFFIQ,J.

shk and W.M.P.Nos.9786 and 9787 of 2021 08.09.2023 4/4