M/S.Prince Collections v. The State Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:10.04.2024

CORAM:

THE HON'BLE Mr. JUSTICE M.SUNDAR AND THE HON'BLE Mrs. JUSTICE K.GOVINDARAJAN THILAKAVADI W.P.Nos.15363, 15364 and 15510 of 2014 and M.P.Nos.2, 2 and 1 of 2014 M/s.Prince Collections, Rep. By its Proprietor - T.Ramesh, No.402, Lasa Arcade, Brough Road, Erode - 638 001, Erode District.

... Petitioner in all WPs Vs.

1.The State of Tamil Nadu, Represented by the Secretary, Commercial Taxes and Registration Department, Fort St. George, Chennai - 9.

2.The Assistant Commissioner (CT), Brough Road Circle, Erode, Erode District.

... Respondents in all WPs 1/7

Prayer in WP.No.15363/2014: 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 2 nd respondent in his impugned proceeding in TIN No.33643002714/2006-07 dated 28.03.2014 quash the same. Prayer in WP.No.15364/2021: 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 2 nd respondent in his impugned proceeding in TIN No.33643002714/2007-08 dated 21.03.2014 quash the same. Prayer in W.P.No.15510 of 2014 : Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration, declaring that the Tamil Nadu Value Added Tax (Fourth Amendment) Act, 2011 [Act No.27 of 2011] dated 26.09.2011 as being clarificatory and/or declaratory in nature with retrospective operation.

[In all Wps] For Petitioner : Mrs.R.Hemalatha For Respondents : Mr.V.Prashanth Kiran Government Advocate (Taxes) 2/7

COMMON ORDER (Order of the Court was made by M.Sundar, J.) Captioned writ petitions are listed in the cause list as 'W.P.Nos.15363, 15364 and 15510 of 2014' at the instance of counsel on record for the writ petitioner.

2. Mrs.R.Hemalatha, learned counsel on record for the writ petitioner (writ petitioner in all the three writ petitions) has given a letter dated 03.04.2024 to the Registry together with a letter from the writ petitioner to the counsel (letter dated 14.03.2024) and a scanned reproduction of the same are as follows:

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3. In the light of the narrative thus far, captioned three writ petitions are disposed of as closed/withdrawn. Though obvious we make it clear that we have not expressed any view or opinion on the merits of the matter in this common order. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. [M.S.J.] [K.G.T.J.] 10.04.2024 Index : Yes / No Speaking Order : Yes / No Sgl To 1.The Secretary, State of Tamil Nadu, Commercial Taxes and Registration Department, Fort St. George, Chennai - 9.

2.The Assistant Commissioner (CT), Brough Road Circle, Erode, Erode District.

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M.SUNDAR, J.

AND K.GOVINDARAJAN THILAKAVADI, J.

Sgl W.P.Nos.W.P.Nos.15363, 15364 and 15510 of 2014 10.04.2024 7/7