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Madras High CourtWP/14372/2021withdrawn dismissed

M/S.Karpaga Vinayagar Belaching Company v. The State Of Tamil Nadu,

2024-02-01Honourable Mr Justice Senthilkumar Ramamoorthy5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.02.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.15284, 15287 of 2021 M/s.Karpaga Vinayagar Belaching Company, Rep. by its Partner, S.Chinnasami, No.39A, Balasamudrampudur Kathankanni (PO) Kangeyam TK.

... Petitioner -vs1.The State of Tamil Nadu Represented by the Secretary to Government Department of Commercial Taxes And Religious Endowments Fort St George 600 009.

2.Assistant Commissioner (ST) Kangeyam Assessment Circle Kangeyam.

3.The Commercial Tax Officer Kangeyam Assessment Circle Kangeyam.

... Respondents 1/5

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, to call for the impugned proceedings of the respondent in TIN: 33873083146/2013-2014 and quash the impugned order dated 16.11.2016 and the revised proceedings in TIN 33873083146/20132014 dated 30.10.2019 as passed contrary to the provisions of the Tamil Nadu Value Added Tax Act, 2006 and also against the principles of natural justice and to further direct the second respondent to grant a reasonable opportunity of being heard to the petitioner as contemplated under the TNVAT Act in accordance with law and on merits.

For Petitioner : Mr.S.Kolandasamy For Respondents : Mr.TNC.Kaushik, AGP (T) ********** 2/5

ORDER

Learned counsel for the petitioner submits that he has been instructed to withdraw the writ petition because the petitioner opted for the Samadhan Scheme. A letter dated 30.01.2024 was submitted for withdrawal.

2. Therefore, W.P.No.14372 of 2021 is dismissed as withdrawn without any order as to costs. Consequently, W.M.P.Nos.15284, 15287 of 2021 are closed.

01.02.2024 rna Index : Yes / No Internet : Yes / No To 1.The Secretary to Government, Department of Commercial Taxes And Religious Endowments, Fort St George 600 009. 2.Assistant Commissioner (ST), Kangeyam Assessment Circle, Kangeyam.

3.The Commercial Tax Officer Kangeyam Assessment Circle 3/5

Kangeyam.

SENTHILKUMAR RAMAMOORTHY,J rna and W.M.P.Nos.15284, 15287 of 2021 4/5

01.02.2024 5/5