M/S.Angel Poly-Spinners (India) Pvt. Ltd., v. The Assistant Commissioiner (Ct) (Fac),
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.06.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.13426 of 2019 & WMP.Nos.13530, 13531 & 13535 of 2019 M/s.Angel Poly-Spinners (India) Pvt. Ltd., Represented by its Managing Director, D.Sachidanandam, 42, Parasakthi Kovil Street, Kongu Nagar, Tiruppur - 641 607. ...Petitioner Vs
1. The Assistant Commissioner (CT)(FAC), Kongunagar Circle, Tiruppur.
2. The Assistant Commissioner (ST), Kongunagar Circle, Tiruppur.
3. The Joint Commissioner (CT), Coimbatore Division.
4. The Branch Manager, Catholic Syrian Bank Ltd., Seetha Arcade, Kumaran Road, Tiruppur - 641 601.
...Respondents
Prayer:Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the impugned proceedings of the 1st respondent in TIN: 33462443123/2013-2014 dated 31.08.2015 and quash the same as passed contrary to the principles of natural justice and against the provisions of the Tamil Nadu Value Added Tax Act, 2006 and further direct the 1st and 2nd respondents to pass a fresh assessment order taking into consideration the monthly returns filed by the petitioner manually for the months August 2013 to March 2014 and the application dated 11.09.2015 filed for revision of assessment after granting reasonable opportunity to the petitioner including a personal hearing.
For Petitioner : Mr.C.Sivasubramanian For Respondents: Mr.C.Harsha Raj, Additional Government Pleader-R1 to R3 No appearance - R4
O R D E R
Learned counsel for the petitioner does not wish to pursue this Writ Petition, seeing as, pending Writ Petition, the officer has been persuaded to pass a revised order and therefore nothing survives in this Writ Petition.
2.Recording the same, this writ petition is closed. No costs. Consequently, connected Miscellaneous Petitions are closed.
Sd/- Assistant Registrar(CS-IV) //True Copy// Sub Assistant Registrar kbs To
1. The Assistant Commissioner (CT)(FAC), Kongunagar Circle, Tiruppur.
2. The Assistant Commissioner (ST), Kongunagar Circle, Tiruppur.
3. The Joint Commissioner (CT), Coimbatore Division.
+1cc to the Special Government Pleader, (Taxes) S.R.No.41553 W.P.No.13426 of 2019 & WMP.Nos.13530, 13531 & 13535 of 2019 RLD(CO) RGA(19/07/2022)