M/S.Straits Trading Company Pvt Ltd v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 01.11.2023

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. Nos. 14718 and 14721 of 2021 and W.M.P.Nos.15621 and 15623 of 2021 M/s.Straits Trading Company Private Limited, Represented by its Director Mr.Mohammed Ghani No.93/11, New College Complex, Peters Road, Royapettah, Chennai 600 014.

... Petitioner in both petitions Vs.

The Assistant Commissioner (ST) Royapettah Assessment Circle Room No.205 Integrated Complex of Commercial Taxes and Registration Department South Tower, 2nd Floor Anna Salai, Chennai 600 015.

... Respondent in both petitions PRAYER in W.P.No.14718 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records pertaining to impugned order dated 25.12.2020 of the 1/4

respondent in TIN/33120722142/2014-15 and the consequential recovery notice LP/106/dtoforder dated 15.04.2021 signed dated 22.04.2021 and quash the same.

PRAYER in W.P.No.14721 of 2021: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, directing the respondent to consider and dispose of the application dated 15.06.2021 submitted by the respondent under Section 84 of the TNVAT Act, 2006. For Petitioner in both petitions : Mr.Sethu Prabakaran.R for Mr.Hari Radhakrishnan For Respondent in both petitions : M/s Amrita Dinakaran, Government Advocate COMMON ORDER When the matters were taken up for hearing, the learned counsel appearing on behalf of the petitioner submitted that the respondent had rectified the impugned proceedings vide order dated 19.08.2021 and also considered the application dated 15.06.2021, hence, nothing survives in these writ petitions and the writ petitions may be closed. He also made the following endorsement to that effect:

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W.P.No.14718 of 2021:

"The respondent has passed order dated 19.08.2021 rectifying the impugned order. Hence, nothing survives in this writ petition."

W.P.No.14721 of 2021:

"Since the department considered and passed order. The W.P.No.14721 of 2021 is already settled. Hence, nothing survives."

2. Recording the same, the writ petitions stands closed. No costs. Consequently, connected miscellaneous petitions are closed. 01.11.2023 Index: Yes / No Internet: Yes / No shk/spp To:

The Assistant Commissioner (ST) Royapettah Assessment Circle Room No.205 Integrated Complex of Commercial Taxes and Registration Department South Tower, 2nd Floor Anna Salai, Chennai 600 015.

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MOHAMMED SHAFFIQ, J.

shk/spp W.P. Nos. 14718 and 14721 of 2021 and W.M.P.Nos.15621 and 15623 of 2021 01.11.2023 4/4