Hil Limited v. Deputy Commissioner (State Tax)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24-06-2025

CORAM

THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WMP Nos. 23339,23340,23341, 23344, 23345, 23347 and 23348 of 2025 in W.P.Nos.7185, 7188, 7206,7210,7215,7219, and 7221 of 2025 HIL Limited Now as Birlanu Limited, 43/2, Periyapalayam Road, Kannigaiper Village, Manjanskaranai Post, Uthukottai Taluk, Thiruvallur, Tamil Nadu - 601102 Petitioner Vs Deputy Commissioner (State Tax) GST- Appeal, Chennai-1 Papjm Annexe Building, 3rd Floor, Greams Road, Chennai- 06 and another Respondent For Petitioner:

Mr. Thriyambak J.Kannan For Respondent:

Mr.V.Prashanth Kiran Government Advocate (Taxes)

ORDER

These Miscellaneous Petitions have been filed to amend the name of the petitioner as M/s.BirlaNu Limited in the place of HIL Limited.

2. Heard both sides.

3. Considering the reasons stated in the affidavit filed in support of these petitions and also in view of the submissions made by the learned counsel appearing on either side, these Miscellaneous Petitions are ordered as prayed for.

4.Registry is directed to carry out the aforesaid amendments and post on 04.07.2025.

24-06-2025 arr

To 1.Deputy Commissioner (State Tax) GST- Appeal, Chennai-1 Papjm Annexe Building, 3rd Floor, Greams Road, Chennai- 06.

2.Assistant Commissioner (State Tax) Madhavaram Assessment Circle Survey No. 1275/3, Integrated Commercial Taxes Building, Thiruvallur Division, Room No. 104, 1st Floor, Elephant Gate Bridge Road, Chennai - 600 003

KRISHNAN RAMASAMY, J.

arr WMP Nos. 23339,23340,23341, 23344, 23345, 23347 and 23348 of 2025 in W.P.Nos.7185, 7188, 7206,7210,7215, 7219, and 7221 of 2025 24-06-2025