M/S.S.S.S. Traders, v. The Deputy Commissioner (Ct),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 01.09.2021

CORAM:

THE HON'BLE MR. JUSTICE S.M.SUBRAMANIAM W.P. No.2601 of 2017 M/s.S.S.S.Traders, Rep.by its Proprietor, No.4 Lime Klin Street, Aminjikarai, Chennai - 600 029.

.. Petitioner Vs 1.The Deputy Commissioner (CT), Enforcement (Central), Chennai.

2.The Deputy Commissioner Tax Officer, Roving Squad - V, Enforcement (Central), Chennai - 600 006.

3.The Assistant Commissioner (CT), Aminjikarai Assessment Circle, Chennai.

.. Respondents PRAYER: This Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a writ of mandamus, directing the first and second respondents to transfer the sum of Rs.5,31,000/-, collected from the petitioner as penalty at the time of the spot verification on 03.10.2015, to the third respondent to the credit of the petitioner and further permit the petitioner to adjust the said sum of Rs.5,31,000/-, towards the output tax liability in its monthly returns. For Petitioner : Mr.P.V.Sudakar For Respondents : Mr.V.Veluchamy Government Advocate https://hcservices.ecourts.gov.in/hcservices/

O R D E R

The learned counsel for the petitioner made a submission that the respondents have complied with the orders passed by this Court on 03.02.2017 and passed separate order to that effect. Thus, no further orders are required in the present writ petition.

Sd/- Assistant Registrar (CS-II) // True Copy // Sub Assistant Registrar Pns To 1.The Deputy Commissioner (CT), Enforcement (Central), Chennai.

2.The Deputy Commissioner Tax Officer, Roving Squad - V, Enforcement (Central), Chennai - 600 006.

3.The Assistant Commissioner (CT), Aminjikarai Assessment Circle, Chennai.

+1CC to Special Government Pleaders, SR.No.44655 W.P. No.2601 of 2017 SSI(CO) B.VC (21/09/2021) https://hcservices.ecourts.gov.in/hcservices/