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Madras High CourtWP/12616/2024closed

M/S. Dcn Constructions v. The State Tax Officer

2024-07-02Honourable Mr Justice Senthilkumar Ramamoorthy5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02.07.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.

No.12616 of 2024 and W.M.P.Nos.13777 & 13780 of 2024 M/s.DCN Constructions Represented by its Partner, Mr.C.Loganathan, 4/27, Sundarakutti Village, Chettykuppam Post, Gudiyatham - 635 810.

... Petitioner -vs1.The State Tax Officer, Gudiyatham West 36/50, Gandhi Road, Nadupet, Gudiyatham - 635 602.

2.The Chairman, Gudiyatham Municipality.

3.The Commissioner, Gudiyatham Municipality.

4.The Municipal Engineer (Chief), Gudiyatham Municipality.

1/5

5.The Branch Manager, Indian Overseas Bank, Gudiyatham.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records leading to the issuance of recovery notice dated 05.04.2024 GSTIN: 33AAEFD8147K1ZB issued by the first respondent to the 5th respondent and quash the same.

For Petitioner : Ms.S.P.Sri Harini For Respondent 1 : Mr.V.Prasanth Kiran, GA (T) **********

ORDER

By order dated 06.06.2024, it was recorded that there will be an interim stay of the order impugned in this writ petition subject to the 2/5

condition that the petitioner assails the order issued in February 2024 before the appellate authority within ten days. At today's hearing, learned counsel for the petitioner submits that appeals were presented before the appellate authority by making the requisite pre deposit. The earlier attachment stands raised in these facts and circumstances.

2. In view of these developments, it is not necessary to adjudicate this writ petition. Consequently, this writ petition is closed without any order as to costs and the connected writ miscellaneous petitions are also closed.

02.07.2024 (1/4) rna Index : Yes / No Internet : Yes / No To 1.The State Tax Officer, 3/5

Gudiyatham West, 36/50, Gandhi Road, Nadupet, Gudiyatham - 635 602.

2.The Chairman, Gudiyatham Municipality.

3.The Commissioner, Gudiyatham Municipality.

4.The Municipal Engineer (Chief), Gudiyatham Municipality.

5.The Branch Manager, Indian Overseas Bank, Gudiyatham.

4/5

SENTHILKUMAR RAMAMOORTHY,J rna and W.M.P.Nos.13777 & 13780 of 2024 02.07.2024 (1/4) 5/5