Tvl.Grasco Garments v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 20.04.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.12077 of 2023 and WMP.Nos.11918 & 11920 of 2023 Tvl.GRASCO GARMENTS, Represented by its partner Sri G.R.Arun Prakash, No.365/2, Nochipalayam Road, A.P.Nagar, Tirupur - 641 605.

... Petitioner Vs The Assistant Commissioner (ST), Tirupur Rural-II Assessment Circle, Tirupur.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorari to call for the records on the files of the respondent in TIN:33102388710/2010-11 dated 27.08.2021 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice.

For Petitioner : Mr.R.Senniappan For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate

O R D E R

The petitioner challenges an order passed in August 2021 and the challenge is belated. Be that as it may, learned Government Advocate Ms.Amirtha Poonkodi Dinakaran circulates written instructions dated 20.04.2023 and reiterates orally that the impugned order is in the process of being revised. 2.In case of such revision, the officer, in instructions dated 20.04.2023 states that there would be no demand that arises. In fact, in anticipation of the revision to be made, within a week from today, Notice in GST Form DRC-13 has been withdrawn and as a consequence, attachment on the bank account of the petitioner has also been lifted.

3.Recording this, this writ petition stands allowed. No costs. Connected miscellaneous petitions are closed. Any amount appropriated from the bank account shall be refunded forthwith, and in any event, within one week from today. 20.04.2023 vs Index : Yes / No Speaking Order To The Assistant Commissioner (ST), Tirupur Rural-II Assessment Circle, Tirupur.

Dr.ANITA SUMANTH, J.

vs W.P.No.12077 of 2023 and WMP.Nos.11918 & 11920 of 2023 20.04.2023