M/S.Surana Corporation Ltd., v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 06.01.2020

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.20379 & 23797 of 2014 and M.P.Nos.1 & 1 of 2014 M/s.Surana Corporation Limited rep.by its Director Vijay Surana No.29, Whites Road, Royapettah Chennai 600 014.

.. Petitioner in both W.Ps.

vs.

The Commercial Tax Officer, Royapettah, 1 Assessment Circle, No.46, Greenways Road, Chennai 600 028.

.. Respondent in both W.Ps.

Prayer in W.P.No.20379 of 2014 : Writ petition is filed under Article 227 of the Constitution of India, praying for a writ of Certiorari calling for the records on the file of the respondent in TIN:33910720786/2010-11 dated 29.05.2014 and quash the same as illegal and contrary to provision of Section 19 (9) of TNVAT Act.

Prayer in W.P.No.23797 of 2014 : Writ petition is filed under Article 227 of the Constitution of India, praying for a writ of Certiorari calling for the records on the file of the respondent in TIN:33910720786/2011-12 dated 30.06.2014 and quash the same as illegal and contrary to provisions of the Act and against the principles of natural justice.

For petitioner : M/s.T.Pramodkumar Chopda (in both W.Ps.) For Respondent : M/s.G.Dhana Madhri (in both W.Ps.) Govt.Advocate (Taxes) __________ https://hcservices.ecourts.gov.in/hcservices/

C O M M O N O R D E R The learned counsel for the petitioner submits that as per the letter dated 24.12.2019 wherein it is stated that the Interim Resolution Professional Officer has been appointed and the said Interim Resolution Officer had also been notified. He further submits that to represent the interest of the petitioner Company in these writ petitions.

2. However, the Interim Resolution Officer declined to take notice and represent the interest of the petitioner Company.

3. Under these circumstances, these writ petitions are dismissed with liberty to the petitioner to restore the writ petitions as and when the petitioner Company comes out of the resolution proceeding. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar kkd To The Commercial Tax Officer, Royapettah, 1 Assessment Circle, No.46, Greenways Road, Chennai 600 028.

+1cc to M/s.T.Pramodkumar Chopda, Advocate sr.1084 +1cc to Special Government Pleader(Taxes) sr.1377 W.P.Nos.20379 & 23797 of 2014 and M.P.Nos.1 & 1 of 2014 ca(co) nr 04/02/2020 __________ https://hcservices.ecourts.gov.in/hcservices/