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Madras High CourtWP/18509/2022dismissed as infructuous

M/S. Innokaiz India Private Limited v. Assistant Commissioner State Taxes

2025-06-09Honourable Mr Justice Krishnan Ramasamy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 09.06.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy M/s.Innokaiz India Private Limited (Represented by its Sukumar Balakrishnan) Door No.43, Old No.22, Real Enclave Flat No.1, 4th Floor, Josier Street, Nungambakkam, Chennai 600 034.

...Petitioner

Vs.

1. Assistant Commissioner of State Taxes Valluvarkottam Assessment Circle, No.10, Greams Road, Palaniappa Malligai, Fourth Floor, Chennai- 600 006.

2. The Principal Additional Director General of GST Intelligence,Bengaluru Zonal Unit, SP Enclave, No.112, K.H.Road, Next to Karnataka Bank, Bengaluru-560027.

3. Director General of GST Intelligence, Chennai Zonal Unit Tower-II, BSNL Building, No.16, Greams Road, Chennai- 600 006.

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(R2 and R3 suo motu impleaded vide order dated 20.07.2022 made in W.P.No.18509/2022)

...Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus to direct the respondent to unblock the credit of Rs.46,58,376/- of CGST Rs.39,66,454/- of SGST and Rs.27,66,718/- of IGST available in the Electronic Credit ledger of the petitioner.

For Petitioner : Mr.M.S.Sanjay Nikash for Mr.G.Natarajan For Respondent : Mr.C.Harsha Raj Additional Government Pleader (Taxes) (R1) No appearance (R2 and R3)

ORDER

When this writ petition is taken up for hearing,the learned counsel appearing for the petitioner has submitted that the relief sought in this writ petition has become infructuous. He has also made an endorsement to that effect.

2. In view of the submission made by the learned counsel for the 2/4

petitioner and also in view of the endorsement made, this writ petition is dismissed as infructuous. No costs.

09.06.2025 arr Index : yes/no To

1. Assistant Commissioner of State Taxes Valluvarkottam Assessment Circle, No.10, Greams Road, Palaniappa Malligai, Fourth Floor, Chennai- 600 006.

2. The Principal Additional Director General of GST Intelligence,Bengaluru Zonal Unit, SP Enclave, No.112, K.H.Road, Next to Karnataka Bank, Bengaluru-560027.

3. Director General of GST Intelligence, Chennai Zonal Unit Tower-II, BSNL Building, No.16, Greams Road, Chennai- 600 006.

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Krishnan Ramasamy,J., arr 09.06.2025 4/4