M/S.Ivrcl Ltd., v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 23.01.2020

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.5147 of 2014 IVRCL Limited, Rep by its Authorized Signatory Mr.R. Thiyagarajan No.30, A South Phase, 6th Cross Road, Thiru Vi. Ka. Industrial Estate, Chennai - 600 032 ... Petitioner Vs.

1.The Assistant Commissioner (CT), Guindy Assessment Circle, 48, Pasumpon Muthuramalinga Thevar Salai, Chennai - 600 028

2. The Commercial Tax Officer, Group IV, Enforcement (South) Room No.36, Ist Floor, CT Buildings, Greams Road, Chennai - 600 006.

3.The State of Tamilnadu, Rep by its Secretary, Commercial Taxes & Registration Department, Fort St. George, Chennai - 600 009.

... Respondents Prayer: Writ Petition is filed under article 226 of the Constitution of India, to issue a Writ of Certiorari to call for the records on the file of the 1st respondent in TIN 33530903743/2011-12 dated 13.01.2014 and quash the same. For Petitioner : Mr.V. Sundareswaran For Respondents : Mr. R. Swarnavel, (Government Advocate)

O R D E R

It is mentioned that the company is in under liquidation. Therefore, this petition is dismissed with liberty to restore the writ petition at the instance of the https://hcservices.ecourts.gov.in/hcservices/

Official liquidator, or at the the instance of the petitioner, as and when the petitioner comes out of the liquidation proceedings. No Costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar (CCC) //True Copy// Sub Assistant Registrar lbm To:

1.The Assistant Commissioner (CT), Guindy Assessment Circle, 48, Pasumpon Muthuramalinga Thevar Salai, Chennai - 600 028

2. The Commercial Tax Officer, Group IV, Enforcement (South) Room No.36, Ist Floor, CT Buildings, Greams Road, Chennai - 600 006.

3.The State of Tamilnadu, Rep by its Secretary, Commercial Taxes & Registration Department, Fort St. George, Chennai - 600 009.

+1cc to Mr.V.Sundareswaran, Advocate, S.R.No. 6236 W.P.No.5147 of 2014 CA(CO) GN(27/02/2020) https://hcservices.ecourts.gov.in/hcservices/