Sivaji Hi-Tek Food Private Limited v. Deputy Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 31.08.2021
CORAM
THE HON'BLE Mr.JUSTICE M.SUNDAR W.P.Nos.17501, 17504, 17505 & 17507 of 2021 and W.M.P.Nos.18596, 18598, 18600 & 18601 of 2021 Sivaji Hi-Tek Foods Private Limited Rep. by its Director Kss.Karunakaran No.100, Medavakkam Main Road, Keelkattalai, Chennai-600 117.
... Petitioner in all W.P.s -Vs.- 1.Deputy Commissioner (ST) GST Appeal Chennai-II No.1, Greams Road Chennai-600 006.
2.Assistant Commissioner (ST) Madipakkam Assessment Circle Intergrated Commercial Taxes Building 2nd Floor, Annasalai, Nandhanam - 600 035.
.. Respondents in all W.P.s Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the impugned proceedings of the first respondent passed in AP/GST/23/2019, AP/GST/24/2019, AP/GST/25/2019 and AP/GST/26/2019 respectively dated 30.06.2021 and quash the same. For Petitioner in all W.P.s :
Mr.N.Murali For Respondents in all W.P.s :
Mr.T.NC.Kaushik Government Advocate C O M M O N O R D E R Read this in conjunction with and in continuation of earlier proceedings made in previous listing on 23.08.2021 which reads as follows:
'Mr.N.Murali, learned counsel for writ petitioner in all captioned writ petitions is before this Virtual Court.
2. The short point in these writ petitions turns on obtaining position that unbranded rice is an exempted commodity, but branded rice is taxable.
3. Writ petitioner-Assessee which has sold rice in gunny bags has not filed annexure along with returns. According to learned counsel for writ petitioner, filing of annexure is likely to affect the rights of the writ petitioner in rectification proceedings qua trademark.
4. However, in aforementioned scenario, this Court is of the view that it is necessary for this Court to have the benefit of seeing screen shots of both sides of gunny bags in which rice was sold. This Court is informed that the rice was sold in 5 kgs, 10 kgs and 25 kgs gunny bags.
5. Let the screen shots of the same be placed before this Court in the next listing.
6. List one week hence. List in the motion list on 31.08.2021.'
2. Pursuant to the aforesaid proceedings, captioned four writ petitions have been listed in the Admission Board today, Mr.N.Murali, learned counsel on record for writ petitioner in all four writ petitions and Mr.T.N.C.Kaushik, learned Revenue counsel for respondents in all four writ petitions are before this Virtual Court.
3. Learned counsel for writ petitioner has sent a email to the Registry together with a common memo (common memo in four writ petitions) and letter from writ petitioner, scanned reproduction of which are as follows:
4. Learned counsel on record for writ petitioner reiterates the contents of the aforementioned memo in the Virtual Court today.
5. In the light of the reiteration, captioned Writ Petitions
are dismissed as withdrawn.
Consequently, connected miscellaneous petitions are dismissed as withdrawn. There shall be no order as to costs.
Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar mk To 1.The Deputy Commissioner (ST) GST Appeal Chennai-II No.1, Greams Road Chennai-600 006.
2.The Assistant Commissioner (ST) Madipakkam Assessment Circle Intergrated Commercial Taxes Building 2nd Floor, Annasalai, Nandhanam - 600 035.
copy to:- Section Officer E.R. Section High Court Chennai +4ccs to Mr.N.Murali, Advocate, S.R.No.44674 +1cc to the Special Government Pleader (Taxes), S.R.No.44004 W.P.Nos.17501, 17504, 17505 & 17507 of 2021 and W.M.P.Nos.18596, 18598, 18600 & 18601 of 2021 PL(CO) CT(21/09/2021)