M/S.Kiran Distributors v. The Senior Intelligence Officer

W.A.No.2569 of 2021

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.08.2024

CORAM

THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN W.A.No.2569 of 2021 M/s.Kiran Distributors Rep.by its Proprietor Rai Chand No.63, Perumal Koil Garden 2nd Lane, Sowcarpet, Chennai Tamil Nadu - 600 079 ...

Appellant Vs.

1.The Senior Intelligence Officer Directorate General of Goods and Service Tax Intelligence, Chennai Zonal Unit, No.16, BSNL Tower II 5th Floor, Greams Road, Chennai-600 006.

2. Commissioner of Commercial Taxes Office of the Commissioner of Commercial Taxes, Commercial Tax Department Ezhilagam, Chepauk, Chennai - 600 005.

...

Respondents ----- Prayer : Writ Appeal under Clause 15 of the Letters Patent to set aside the order in W.P.No.15687 of 2021 dated 29.07.2021 and consequently direct the 2nd respondent not to block the Input Tax Credit (ITC) on the supplies made by the appellant to various customers pending investigation by the 1st respondent.

For Petitioner : Mr.P.Jitendra Kumar For Respondent : Mr.A.P.Srinivas, Sr.Standing Counsel-for R1 Ms.Amirtha Poonkodi Dinakaran Government Advocate - for R2 https://www.mhc.tn.gov.in/judis

W.A.No.2569 of 2021 R.SURESH KUMAR, J.

AND C.SARAVANAN, J.

KST

O R D E R

(Delivered by R. SURESH KUMAR, J.) Learned counsel for the petitioner submits that the writ appeal has become infructuous.

2. Recording the said submission, the writ appeal is dismissed as infructuous. No costs.

(R.S.K.,J.) (C.S.N.,J.) 29.08.2024 NCS : Yes/No Index : Yes/No KST To 1.The Senior Intelligence Officer Directorate General of Goods and Service Tax Intelligence, Chennai Zonal Unit, No.16, BSNL Tower II 5th Floor, Greams Road, Chennai-600 006.

2. Commissioner of Commercial Taxes Office of the Commissioner of Commercial Taxes, Commercial Tax Department Ezhilagam, Chepauk, Chennai - 600 005.

W.A.No.2569 of 2021 https://www.mhc.tn.gov.in/judis