M/S.Sujana Metal Products Ltd. v. The Assistant Commissioner(Ct)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.01.2021
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.Nos.23393 to 23395 of 2014 and M.P.Nos.1,1,1 of 2014 (Through Video Conferencing) M/s.Sujana Metal Products Ltd., Represented by its Authorized Signatory - M.V.Rao, Plot No.MF-7, 2nd Floor, CIPET Hostel Road, TVK Industrial Estate, Ekkattuthangal, Chennai - 600 097. ...Petitioner in W.P.No.23393 of 2014 M/s.Sujana Universal Industries Ltd., Represented by its Manager - G.Jayan, Plot No.MF-7, 2nd Floor, CIPET Hostel Road, TVK Industrial Estate, Ekkattuthangal, Chennai - 600 097.
...Petitioner in W.P.No.23394 of 2014
M/s.Sujana Towers Ltd., Represented by its Manager - S.Kannan, Plot No.MF-7, 2nd Floor, CIPET Hostel Road, TVK Industrial Estate, Ekkattuthangal, Chennai - 600 097.
...Petitioner in W.P.No.23395 of 2014
Vs.
The Assistant Commissioner (CT), Guindy Assessment Circle, Greenways Road, Chennai - 600 028.
... Respondent in all W.Ps Prayer in W.P. No. 23393 of 2014: Writ petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the file of the Respondent in its impugned proceedings made in TIN/33841502596/2014-2015 dated 08.08.2014 quash the same.
Prayer in W.P. No. 23394 of 2014: Writ petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the file of the Respondent in its impugned proceedings made in TIN/33751502597/2014-2015 dated 08.08.2014 quash the same. Prayer in W.P. No. 23395 of 2014: Writ petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the file of the Respondent in its impugned proceedings made in TIN/33230542001/2014-2015 dated 08.08.2014 quash the same. For Petitioners (in all W.Ps) : Mr.S.Rajasekar For Respondent (in all W.Ps) : Mr.Mohammed Shaffiq Special Government Pleader(Tax) COMMON ORDER The Petitioners have filed these writ petitions, seeking for issuance of a Writ of Certiorari, to call for the records from the respondent in the impugned proceedings dated 08.08.2014 in TIN/33841502596/2014-2015, TIN/33751502597/20142015, TIN/33230542001/2014-2015 and quash the same.
2. This Court has already passed an order on an earlier occasion i.e., on 21.01.2020, in W.P.Nos.25838 to 24840 of 2013 under similar circumstances. Writ petitions were closed as the interest of petitioners companies is to be represented by the Insolvency Resolution Professional appointed by NCLT. Representations is made to order passed in W.P.Nos. 25838 to 24840 of 2013, which is reproduced below:- "It is mentioned that the Company is in under liquidation. Therefore, these Writ Petitions are dismissed with liberty to restore the Writ Petitions at the instance of the liquidator, or 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."
However, no steps have been taken by the Insolvency Resolution Professional to proceed with the case. Therefore, I do not find any merits keeping these writ petitions pending for the present.
3. These writ petitions stand closed in terms of the above orders. No cost. Consequently, connected miscellaneous petitions are also closed.
Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar arb
To
1. The Assistant Commissioner (CT), Guindy Assessment Circle, Greenways Road, Chennai - 600 028.
+1cc to the Special Government Pleader, S.R.No.345 PM(CO) SM/12/02/2021 W.P.Nos.23393 to 23395 of 2014 and M.P.Nos.1,1,1 of 2014