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Madras High CourtWP/14131/2022withdrawn dismissed

Jain Tubes v. The State Tax Officer

2024-02-14Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 14.02.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY Writ Petition No.14131 of 2022 and W.M.P.No.13358 of 2022 Jain Tubes, Represented by its Partner, Hemant Kumar Jain, 662, T.H.Road, Tondiarpet, Chennai-81.

... Petitioner -vs1.The State Tax Officer, Tondiarpet Assessment Circle, 19 & 20, Kummalamman Koil Street, Tondiarpet, Chennai-81.

presently at 2.The Joint Commissioner (ST), Chennai (North Division), 3.The Additional Commissioner (Review & Appeal), Office of the Additional Chief Secretary/Commissioner, of Commercial Taxes, Ezhilagam, Chennai-600 005.

... Respondents 1/4

PRAYER : Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus calling for the records of the 3rd respondent in No.RA1/RP/19/2020 dated 26.04.2022 and quash the same under Article 226 of the Constitution of India and direct the 1st respondent to pass appropriate orders on the petition dated 12.08.2019 filed under Section 84 of the TNVAT Act, 2006.

For Petitioner : Mr.R.Kumar For Respondents : Ms.Amirta Poonkodi Dinakaran, Government Advocate (T)

ORDER

Learned counsel for the petitioner submits that an application was submitted under the Tamil Nadu Samadhan Scheme and that the Certificate of Settlement dated 08.12.2023 was withdrawn by order dated 27.01.2024.

2. Since the petitioner is ready and willing to proceed under the Tamil Nadu Samadhan Scheme, the order dated 27.01.2024 is quashed and the authorities are directed to consider the application submitted by the 2/4

petitioner under the Tamil Nadu Samadhan Scheme. In order to facilitate this process, W.P.No.14131 of 2022 is dismissed as withdrawn without any order as to costs. Consequently, connected miscellaneous petition is closed. 14.02.2024 Index : Yes / No Internet : Yes / No kj To 1.The State Tax Officer, Tondiarpet Assessment Circle, 19 & 20, Kummalamman Koil Street, Tondiarpet, Chennai-81.

presently at 3/4

SENTHILKUMAR RAMAMOORTHY,J.

kj 2.The Joint Commissioner (ST), Chennai (North Division), 3.The Additional Commissioner (Review & Appeal), Office of the Additional Chief Secretary/Commissioner, of Commercial Taxes, Ezhilagam, Chennai-600 005.

Writ Petition No.14131 of 2022 and W.M.P.No.13358 of 2022 14.02.2024 4/4