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Madras High CourtWP/19848/2025disposed of

Anuradha Stores v. Assistant Commissioner

2025-06-05Honourable Mr Justice Krishnan Ramasamy5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.06.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy M/s.Anuradha Stores Rep. by its Proprietor D.No.332, Anuradha Complex Bangalore Road, Krishnagiri District.

...Petitioner

Vs.

1. Assistant Commissioner Assessment Circle Krishnagiri I Commercial Tax Building, Kallakurichi, Krishnagiri.

2. The State Tax Officer I Krishnagiri-635011 Krishnagiri District.

...Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus to direct the 2nd respondent to close the demand in portal for the year 2018-2019 within the stipulated period of time as fixed by this Court considering the tax paid by the petitioner through form GST SPL-02 dated 31.05.2024. 1/5

For Petitioner : Ms.Ezhilarasan For Respondents : Mrs.K.Vasanthamala Government Advocate (Taxes)

ORDER

Mrs.K.Vasanthamala, learned Government Advocate (Taxes), takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.

2. This writ petition has been filed seeking for a direction to the 2nd respondent to close the demand in portal for the year 2018-2019 within the stipulated period of time by considering the tax paid by the petitioner through form GST SPL-02 dated 31.05.2024.

3. The learned counsel for the petitioner would submit that though the petitioner has paid the entire tax as per the scheme, it was not updated by the 2nd respondent in the GST portal till date and it shows that the petitioner is still liable to pay the tax,

4. In reply, the learned Government Advocate (Taxes) appearing for 2/5

the respondents would submit that petitioner has availed the scheme and paid the entire tax as per the scheme and there are several assesses who are also placed like the petitioner and the demand portion in the GST portal with respect to the petitioner will be closed all with other assessees .

5. Recording the aforesaid submission made by the learned Government Advocate (Taxes), this Writ Petition is closed. No costs. 05.06.2025 (2/2) arr Index : yes/no 3/5

To

1. Assistant Commissioner Assessment Circle Krishnagiri I Commercial Tax Building, Kallakurichi, Krishnagiri.

2. The State Tax Officer I Krishnagiri-635011 Krishnagiri District.

4/5

Krishnan Ramasamy,J., arr 05.06.2025 5/5