M/S.Rajshri Enterprises v. The Assistant Commissioner(Ct)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 15.10.2020
CORAM
THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P. No. 43817 of 2016 and W.M.P. Nos. 37634 and 37635 of 2016 M/s. Rajshri Enterprises Rep. by its Proprietor No.128/10, Designer Complex Dr. Nanjappa Road, Near E.B.Office Coimbatore - 641 014.
... Petitioner -vs1. The Assistant Commissioner (CT) Dr. Nanjappa Road, Assessment Circle Coimbatore - 641 018.
2. The Branch Manager Tamilnadu Mercantile Bank No.364, Dr. Nanjappa Road Coimbatore - 641 018.
3. The Deputy Commercial Tax Officer Velandipalayam Circle Coimbatore.
... Respondents Prayer:- Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the First Respondent in proceedings in TIN No.33892142235/2016/A3 dated 21.11.2016 and quash the same as illegal, ultra-virus and contrary to law and provisions of TNVAT Act 2006 and further direct 1st the Respondent to withdraw the demand and lift the attachment on bank account and allow the Petitioner to operate the bank account with the Second Respondent.
For Petitioner : Mr. C.Rekha Kumari For Respondents: Mr. A.N.R.Jayaprathap Government Advocate 1/2 https://hcservices.ecourts.gov.in/hcservices/
O R D E R
(through video conference) The Writ Petition challenges the Order in TIN No. 33892142235 / 2016 / A3 / Dated 21.11.2016 of the First Respondent, attaching the bank account of the Petitioner which has the effect of restraining him from operating the same. 2.
It is represented by the Learned Counsel for the Petitioner that after the filing of the Writ Petition, the First Respondent has passed the assessment order for the relevant year and the Writ Petition has become infructuous. She has also sent a memo dated 14.10.2020 to that effect through e-mail dated 14.10.2020, which is placed on record Accordingly, the Writ Petition is dismissed as infructuous. Consequently, connected miscellaneous petitions are closed. No costs.
-s/d- Assistant Registrar True copy Sub-Assistant Registrar maya To
1. The Assistant Commissioner (CT) Dr. Nanjappa Road, Assessment Circle Coimbatore - 641 018.
2. The Branch Manager Tamilnadu Mercantile Bank No.364, Dr. Nanjappa Road Coimbatore - 641 018.
3. The Deputy Commercial Tax Officer Velandipalayam Circle Coimbatore.
W.P. No. 43817 of 2016 aa03/11/2020 2/2 https://hcservices.ecourts.gov.in/hcservices/