Sri Angalamman Hardwares v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 24.11.2023

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.No.13238 of 2022 Tvl.Sri Angalamman Hardwares, Rep by its Proprietor, A.Marimuthu, 184, Chellamudi Villagae, Mancharahalli Post, Ponnagaram Taluk, Dharmapuri District 636 810.

... Petitioner Vs.

The Commercial Tax Officer, Now Designated as The State Tax Officer, Palacode Assessment Circle, Palacode.

... Respondents 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:3344290914/2013-14 dated 25.03.2022 and connected proceedings dated 17.03.2016 and quash the same as being without jurisdiction.

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For Petitioner : Mr.R.Senniappan For Respondent : Mr.V.Prashanth Kiran, Government Advocate

ORDER

This writ petition has been filed to call for the records on the files of the respondent in TIN:3344290914/2013-14 dated 25.03.2022 and connected proceedings dated 17.03.2016 and quash the same as being without jurisdiction.

2. The learned counsel for the petitioner would submit that the petitioner is intend to avail the Samadhan Scheme under the Tamil Nadu Value Added Tax Act, 2006. Therefore, he seeks leave of this Court to withdraw this petition and requests for liberty to avail the said scheme.

3. In view of the above, this writ petition is dismissed as withdrawn. While dismissing this petition, this Court grants liberty to the 2/4

petitioner to avail the aforesaid Samadhan Scheme. Consequently, the connected miscellaneous petition is also closed. 24.11.2023 Speaking/Non-speaking order Index : Yes / No nsa To The Commercial Tax Officer, Now Designated as The State Tax Officer, Palacode Assessment Circle, Palacode.

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KRISHNAN RAMASAMY.J., nsa and W.M.P.No.13238 of 2022 24.11.2023 4/4