M/S.Chitra Traders v. Assistant Commissioner (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.11.2020

CORAM

THE HON'BLE MR.JUSTICE P.D.AUDIKESAVALU W.P.NOS.5558 AND 5559 OF 2015 AND M.P.NOS.1 AND 1 OF 2015 W.P.No.5558 of 2015:- M/s.Chitra Traders Represented by its Proprietor No.47/20, Mahalakshmi Nagar Adambakkam, Chennai - 600 088.

... Petitioner -vs- ... Respondent Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent in his proceedings in TIN No.33090988084/2010-11 dated 30.01.2015 and quash the order passed therein and to direct the respondent to pass revised orders pursuant to Section 3(4) of the TNVAT Act, 2006 under compounding scheme.

For Petitioner : Mr.C.Bakthasiromoni For Respondent : Mrs.G.Dhana Madhri Government Advocate

W.P.No.5559 of 2015:- M/s.Chitra Traders Represented by its Proprietor No.47/20, Mahalakshmi Nagar Adambakkam, Chennai - 600 088.

... Petitioner -vs- ... Respondent Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent in his proceedings in TIN No.33090988084/2011-12 dated 30.01.2015 and quash the order passed therein and to direct the respondent to pass revised orders pursuant to Section 3(4) of the TNVAT Act, 2006 under compounding scheme.

For Petitioner : Mr.C.Bakthasiromoni For Respondent : Mrs.G.Dhana Madhri Government Advocate C O M M O N O R D E R (through video conference) Heard Mr.C.Baktha Siromoni, Learned Counsel for the Petitioner and Mrs. G.Dhana Madhri, Learned Government Advocate appearing for the Respondent and perused the materials placed on record, apart from the pleadings of the parties. 2.

When it is pointed out by Learned Government Advocate appearing for the Respondent that the Petitioner has got an effective alternative remedy to challenge the impugned orders by way of Revision Petitions before the concerned Joint Commissioner under Section 54 of the Tamil Nadu Value Added Tax Act, 2006, Learned Counsel for the Petitioner seeks permission of this Court to withdraw these Writ Petitions with liberty to resort to the aforesaid procedure. He has also filed memos dated 24.11.2020 to that effect through e-mail, which are placed on record.

3.

Accordingly, these Writ Petitions are dismissed as withdrawn granting such liberty.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 period from the date of filing of the Writ Petitions, viz., 27.02.2015, till the date on which the certified copy of this order is made ready by the Registry, shall be excluded. Consequently, the connected Miscellaneous Petitions are closed. No costs.

Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar Maya To Copy To The Section Officer, ER Section, High Court, Madras.

+1cc to Government Pleader, in Sr.No.38053 W.P.Nos.5558 and 5559 of 2015 MJB(CO) CS/08/12/2020