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

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.07.2021

CORAM

THE HONOURABLE MR.JUSTICE S.M. SUBRAMANIAM W.P.No.11878 of 2014 and M.P.Nos.1 & 2 of 2014 M/s.Sujana Metal Products Ltd., Rep., by its Authorized Signatory - G.Jayan, 'Nijapadam', No.6/9, Damodaran Street, Off Spurtank Road, Chetpet, Chennai-600 031.

... Petitioner -vsThe Commercial Tax Officer, Valluvarkottam Assessment Circle, No.621, Anna Salai, Chennai-600006.

... Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the impugned proceedings of the respondent in TNGST.1502596/2004-05 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.V.Veluchamy, Government Advocate *******

ORDER

It is mentioned that the Company is under liquidation. Therefore, this writ petition is dismissed with liberty to restore the writ petition at the instance of the Liquidator, or at the instance of the petitioner, as and when the petitioner comes out of the liquidation proceedings.

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2.In view of the above, this writ petition is dismissed. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar abr To The Commercial Tax Officer, Valluvarkottam Assessment Circle, No.621, Anna Salai, Chennai-600006.

+1cc to the Government Pleader, S.R.No.31435 W.P.No.11878 of 2014 PVS(CO) BE(28/07/2021) https://hcservices.ecourts.gov.in/hcservices/