Gsr Products Ltd., v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 13.10.2017 Coram:

The Hon'ble Mr. Justice T.S. Sivagnanam W.P.No.34535 of 2007 and M.P.No.2 of 2007 GSR Products Limited, Plot No. C-10, Kudikadu Village, SIPCOT Industrial Complex, Cuddalore 607 003.

Rep. by its Manager

...Petitioner

Versus

1. The Commercial Tax Officer, Sub-Jail Road, Cuddalore, Cuddalore District.

2. The Branch Manager, Tamil Nadu Mercantile Bank Ltd., S.T.S. Complex, 1st Floor, Anna Pillai Street, George Town, Chennai - 600 001.

...Respondents

Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records relating to the impugned communication of the first respondent in TNGST No.4402033 dated 26.10.2007 quash the same.

For Petitioner :

Mr. V. Selvaraj For Respondent - 1 :

Mr. S. Kanmani Annamalai, Additional Government Pleader For Respondent - 2 :

Mr. V. Chandrasekaran

O R D E R

Heard Mr.V.Selvaraj, the learned counsel appearing on behalf of the petitioner and Mr.S.Kanmani Annamalai, the learned Additional Government Pleader appearing for the first respondent and Mr.V.Chandrasekaran, the learned counsel appearing for the second respondent.

2. The petitioner, who is in arrears of sales tax has https://hcservices.ecourts.gov.in/hcservices/

questioned the order passed by the second respondent for recovery of arrears of sales tax. The petitioner has filed this Writ Petition stating that, as against the order of assessment, the petitioner has filed an Appeal before the first Appellate Authority and along with the said Appeal, a Stay petition was filed and the petitioner had paid a sum of Rs.1,00,000/- by way of interim measure. Therefore, it is submitted that, pending disposal of the Appeal, the petitioner's bank account should not be attached, and the amount of tax should not be recovered. 3.

At the time, when the Writ Petition was entertained, i.e. on 02.11.2007, this Court granted an Order of Interim Stay and by now, the Appeal Petition itself would have been disposed of. Therefore, no useful purpose would be achieved, by keeping this Writ Petition pending any further and the same is disposed of, granting liberty to the petitioner, to workout their rights in accordance with law, if still a need arises to do so.

No costs.

Consequently, connected Miscellaneous Petition is closed.

Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar mrr To

1. The Commercial Tax Officer, Sub-Jail Road, Cuddalore, Cuddalore District.

2. The Branch Manager, Tamil Nadu Mercantile Bank Ltd., S.T.S. Complex, 1st Floor, Anna Pillai Street, George Town, Chennai - 600 001.

+1cc to Mr.V.Chandrasekar, Advocate, S.R.No.74563 +1cc to the Special Government (Taxes)Pleader, S.R.No.74140 W.P.No.34535 of 2007 SJ(CO) GN(21/11/2017) https://hcservices.ecourts.gov.in/hcservices/