M.K.M.Diamond Agencies v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 13.02.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.Nos.9921 & 9924 of 2022 and W.M.P.Nos.9644 & 9647 of 2022 M.K.M.Diamond Agencies, rep. by its Partner S.Maheswari, 2/191-A, North Street, South Poigainallur - 611 111, Nagapattinam District.

... Petitioner in W.P.9921 of 2022 M.K.M.Golden Agencies, rep. by its Proprietor M.K.Sellakannu, Santhaipettai, Paravai, Nagapattinam District.

... Petitioner in W.P.9924 of 2022 -vsThe State Tax Officer, Nagapattinam, Previously The Commercial Tax Officer, Nagapattinam Assessment Circle, Nagapattinam.

... Respondent in both WP's PRAYER in W.P.No.9921 of 2022: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of 1/5

Certiorarified Mandamus, to call for the impugned demand notice in TIN No.33433903426/2013-14 dated 25.03.2022, on the file of the respondent herein and to quash the same as illegal, arbitrary and without authority of law and further direct the respondent to furnish the revision proceedings in TIN No.33433903426/2013-14 dated 11.05.2018, in order to pursue the appeal remedy. PRAYER in W.P.No.9924 of 2022: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, to call for the impugned demand notice in TIN No.33043900488/2013-14 dated 25.03.2022, on the file of the respondent herein and to quash the same as illegal, arbitrary and without authority of law and further direct the respondent to furnish the revision proceedings in TIN No.33043900488/2013-14 dated 11.05.2018, in order to pursue the appeal remedy. For Petitioner : Mr.K.Soundararajan in both WP's For Respondents : Mr.V.Prasanth Kiran, GA (T) in both WP's 2/5

********** COMMON ORDER Learned counsel for the petitioner submits that he has been instructed to withdraw these writ petitions because the petitioner opted for the Samadhan Scheme. Letter dated 09.02.2024 was submitted for withdrawal.

2. Therefore, W.P.Nos.9921 and 9924 of 2022 are dismissed as withdrawn without any order as to costs. Consequently, W.M.P.Nos.9644 and 9647 of 2022 are closed.

13.02.2024 rna Index : Yes / No Internet : Yes / No To The State Tax Officer, Nagapattinam, 3/5

Previously The Commercial Tax Officer, Nagapattinam Assessment Circle, Nagapattinam. SENTHILKUMAR RAMAMOORTHY,J rna W.P.Nos.9921 & 9924 of 2022 and W.M.P.Nos.9644 & 9647 of 2022 4/5

13.02.2024 5/5