Shopping Singapore v. Gst Council

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.03.2023 CORAM :

The HONOURABLE DR.JUSTICE ANITA SUMANTH and W.M.P.Nos. 15260 & 15261 of 2020 Shopping Singapore Rep. By its Partner, Mr.Mohamed Faizil Gani son of Mr.Shaik Farith aged about 42 years, No.119, M.T.H.Road, Ambattur OT, Chennai - 600 053.

.. Petitioner vs 1.GST Council Janpath, Connaught Place, New Delhi - 110 001.

2.The Commissioner of Sales Tax, Ezhilagam, Chepauk, Chennai- 600 005.

3.The Assistant Commissioner (Circle) Koyembedu Circle, Ambattur Zone, Chennai (South), The Commercial Taxes Department.

.. Respondents Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus calling for the records of the third respondent in the impugned proceedings vide GST DRC - 01 bearing reference No.222205200114258 and the consequential order in GST DRC - 07 dated 23.07.2020 bearing Reference No.ZD330720001211E and quash the same and direct 1/4

the respondents to devise a mechanism whereby the assesses can be permitted to rectify typographical errors. For Petitioner :

Mr.M.Hariharan For Respondents :

Mr.Sundareswaran for R1 Mrs.K.Vasanthamala Government Advocate for R2, R3

ORDER

Heard Mr.M.Hariharan, learned counsel for petitioner, Mr.Sundareswaran, learned counsel for R1 and Mrs.K.Vasanthamala, learned Government Advocate for R2 and R3. 2.

Pending writ petition, the petitioner has taken the benefit of judgment of the Hon'ble Supreme Court in the case of Union of India vs Filco Trade Centre (P) Ltd (2023) 1 SCC 562 and has filed an application seeking rectification of TRAN I under ARA - AC 330922054 389B on 30.11.2022.

3.

With this, he does not pursue this writ petition any further. Since he has no instructions as on date as to whether the application has been disposed and rectified, he only seeks a direction to the respondents to do needful, if not already done. 2/4

4.

Request is acceded to and the respondents are directed to do the needful in respect of the aforesaid application in light of the judgment of the Hon'ble Supreme Court as aforesaid if not already done.

5.

Writ petition is disposed. No costs. Connected miscellaneous petitions are closed.

17.03.2023 Index:Yes/No ssm To 1.GST Council Janpath, Connaught Place, New Delhi - 110 001.

2.The Commissioner of Sales Tax, Ezhilagam, Chepauk, Chennai- 600 005.

3.The Assistant Commissioner (Circle) Koyembedu Circle, Ambattur Zone, Chennai (South), The Commercial Taxes Department.

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DR. ANITA SUMANTH,J.

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