M/S.Sujana Metal Products Ltd. v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.01.2020

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.11043 of 2014 and W.M.P.Nos.1 & 2 of 2014 M/s.Sujana Metal Products Ltd, represented by its Manager - G.Jayan, 'Nijapadam', No.6/9, Damodaran Street, Off Spurtank Road, Chetpet, Chennai - 600 031.

... Petitioner Vs.

The Commercial Tax Officer, Valluvarkottam Assessment Circle, Chennai.

... Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, to call for the impugned proceedings of the Respondent in TNGST.1502596/2005-06 dated 03.02.2014 and to quash the same as illegal and contrary to Section 12-C of the TNGST Act, 1959.

For Petitioner : Mr.S.Rajasekar For Respondent : Mr.A.N.R.Jayaprathap Standing Counsel

O R D E R

It is mentioned that the Company is in under liquidation. Therefore, the Writ Petition is dismissed with liberty to restore the Writ Petition at the instance of the liquidator, or https://hcservices.ecourts.gov.in/hcservices/

at the instance of the petitioner, as and when the petitioner comes out of the liquidation proceedings. No costs.

Consequently, connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar To The Commercial Tax Officer, Valluvarkottam Assessment Circle, Chennai.

+1cc to the Special Government Pleader sr.7743 W.P.No.11043 of 2014 and W.M.P.Nos.1 & 2 of 2014 gmr[co] srg 03/03/2020 https://hcservices.ecourts.gov.in/hcservices/