Svs Murugan Traders v. The Commercial Tax Officer I

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23-04-2025

CORAM

THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY AND WMP NO. 10342 OF 2025 M/s.SVS Murugan Traders, Represented by its Proprietor, Mr.Sarath No.576, 12th Street Saraswathy Nagar, Chennai 600 062.

Petitioner(s) Vs The Commercial Tax Officer-I, Thirumullaivoyal Assessment Circle, Commercial Tax Building, Elephant Gate Bridge Road, Chennai 600 003.

Respondent(s) PRAYER: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records on the file of the Respondent and to quash the impugned show cause notice dated 08.11.2024 bearing reference no.ZA3311240403750 passed by the Respondent as arbitrary and thus render justice.

For Petitioner(s):

Mr.J.Ashish For Respondent(s):

Ms.Amirta Poonkodi Dinakaran Government Advocate (tax)

ORDER

Challenging the show cause notice dated 08.11.2024 issued by the respondent, the petitioner had filed the present Writ Petition.

2. Today, when the matter is taken up for hearing, the learned counsel appearing for the petitioner submitted that subsequent to the issuance of show cause notice dated 08.11.2024, final order has also been passed for Cancellation of Registration.

3. In view of the above submission made by the learned counsel for the petitioner, nothing survives for further adjudication. Hence, the Writ Petition is dismissed as infructuous. However, liberty is granted to the petitioner to challenge the final order, if it so advised. No costs. Consequently, connected Miscellaneous Petition is closed.

23-04-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes jd

To The Commercial Tax Officer-I, Thirumullaivoyal Assessment Circle, Commercial Tax Building, Elephant Gate Bridge Road, Chennai 600 003.

KRISHNAN RAMASAMY J.

jd 23-04-2025