Global Trading Company v. State Tax Officer -2
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 16.11.2023
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.Nos.23967 & 23969 of 2021 Global Trading Company, No.57/38A, First Floor, Sowri Street, Alandur, Chennai 600 016, Rep by its Proprietor, Mohamed Mubarak.
... Petitioner in both petitions Vs.
State Tax Officer-2, Central Intelligence Cell, Intelligence-2, Second Floor, Greams Road, Chennai 600 006.
... Respondents in both petitions Common Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records culminated in impugned proceedings in ref GSTIN 1/4
33CDPPM1207H1ZQ/2019-2020 and GSTIN 33CDPPM1207H1ZQ/ 2018-2019 dated 05.03.2021 respectively passed by the respondent, and quash the same as illegal, wholly without jurisdiction and in violation of the principles of natural justice and consequently direct the respondent to pass fresh order after affording an opportunity of cross examination of sellers to the petitioner.
For Petitioner in both petitions : No appearance For Respondent in both petitions : Ms.Amirta Dinakaran, Government Advocate COMMON ORDER These writ petition has been filed challenging the impugned proceedings dated 05.03.2021.
2. Ms.Amirta Dinakaran, learned Government Advocate, had entered appearance on behalf of the respondent.
3. On perusal of records, it appears that this matter has already been adjourned on many occasions and finally posted for hearing on 2/4
15.11.2023. However, since there was no representation on 15.11.2023, today, these petitions are listed under the caption "For Dismissal".
5. Today also, there is no representation for the petitioner, which shows that the petitioner has no interest to prosecute the present writ petitions. Hence, this Court is inclined to dismiss these petitions.
6. Accordingly, these writ petitions are dismissed for nonprosecution. No costs. Consequently, the connected miscellaneous petitions are also closed.
16.11.2023 Speaking/Non-speaking order Index : Yes / No nsa To State Tax Officer-2, Central Intelligence Cell, Intelligence-2, Second Floor, Greams Road, Chennai 600 006.
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KRISHNAN RAMASAMY.J., nsa and W.M.P.Nos.23967 & 23969 of 2021 16.11.2023 4/4