M/S.Mohan Ferro Alloys Ltd v. Assistant Commissioner (Sales Tax)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.07.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.

No.11119 of 2022 and W.M.P.Nos.10703 & 10704 of 2022 M/s.Mohan Ferro Alloys Ltd, Represented by its Director Mr.Rajiv Malhotra Plot No.B 20, SIPCOT Industrial Complex, Gummidipoondi.

... Petitioner -vs1.Assistant Commissioner (Sales Tax) Egmore Assessment Circle, 2nd Floor, M.S.Nagar, Mukta Gardens, Chennai - 31.

2.The Joint Commissioner (Sales Tax) Chennai Central Division, CT - Annex Building, 1, Greams Rd, Thousand Lights West, Thousand Lights, Chennai, Tamil Nadu 600 006.

3.Sub-Registrar Gummidipoondi.

... Respondents 1/4

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, directing the respondents to drop the recovery of arrears of sales tax proceedings initiated against the present management of M/s.Mohan Ferro Alloys Ltd under the TNGST Act and GST Act, 1956.

For Petitioner : Mr.P.R.Balasubramanian For Respondents : Mr.C.Harsha Raj, AGP (T) 1, 2 For Respondent 3 : Mr.P.Balathandayutham, Spl. GP **********

ORDER

Learned counsel for the petitioner submits that the entire arrears were paid under the Samadhan Scheme 2023. A letter dated 28.06.2024 was submitted to the above effect. 2/4

2. By taking note of the same, W.P.No.11119 of 2022 is dismissed as withdrawn without any order as to costs. Consequently, W.M.P.Nos.10703 and 10704 of 2022 are closed. 03.07.2024 rna Index : Yes / No Internet : Yes / No To 1.Assistant Commissioner (Sales Tax) Egmore Assessment Circle, 2nd Floor, M.S.Nagar, Mukta Gardens, Chennai - 31.

2.The Joint Commissioner (Sales Tax) Chennai Central Division, CT - Annex Building, 1, Greams Rd, Thousand Lights West, Thousand Lights, Chennai, Tamil Nadu 600 006.

3.Sub-Registrar Gummidipoondi.

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SENTHILKUMAR RAMAMOORTHY,J rna and W.M.P.Nos.10703 & 10704 of 2022 03.07.2024 4/4