K.Sankaran v. The Deputy State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.07.2023 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.19378 and 19380 of 2023 K.Sankaran ... Petitioner Vs.

The Deputy State Tax Officer, Perur Assessment Circle, Coimbatore.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the respondent pertaining to his notice dated 20.10.2022 in DRC-01A and quash the same. For Petitioner : Mr.K.Rahul for Mr.Deepan Uday For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate Page No. 1 of 4

ORDER

Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondent.

2. Although the petitioner has challenged the impugned Notice bearing GST DRC-01A dated 20.10.2022 issued under Rule 142 of the GST Rules, it is informed by the learned Government Advocate for the respondent that Final Assessment Order has been passed on 18.02.2023 and therefore nothing further survives for adjudication in this writ petition.

3. Recording the same, this Writ Petition is Dismissed as Infructuous. However, liberty is given to the petitioner to challenge the order passed on 18.02.2023, in accordance with law. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.

17.07.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order Page No. 2 of 4

arb To The Deputy State Tax Officer, Perur Assessment Circle, Coimbatore.

Page No. 3 of 4

C.SARAVANAN, J.

arb and W.M.P.Nos.19378 and 19380 of 2023 17.07.2023 Page No. 4 of 4