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Madras High CourtWP/19753/2024withdrawn dismissed

Reckitt Benckiser India Private Limited v. State Of Tamilnadu Through

2024-07-23Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.07.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.

No.19753 of 2024 and W.M.P.Nos.21628 & 21629 of 2024 Reckitt Benckiser (India) Private Limited, Having its Registered Office at DLF Cyber Park, 6th & 7th floor (Tower C), 405 B, Udyog Vihar Phase III, Sector - 20, Gurugram, Haryana - 122 016 and factory at Plot No.176, Unit 1 & 2, SIPCOT Industrial Complex, Hosur, Tamil Nadu 635 126, through its Authorised Signatory Mr.Rajesh Kumar Jha.

... Petitioner -vs1. State of Tamil Nadu through Secretary to the Government, Commercial Tax Department and Registration (B1) Department, Fort St. George, Chennai-600 009.

2. The Union of India, Through its Secretary, Ministry of Finance, Department of Revenue, New Delhi 110 011.

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3.The Central Board of Indirect Taxes and Customs, Through its Chairman, New Delhi-110 011.

4. The Commissioner, Commercial Tax Department, 26/1, GST Bhavan, Uthamar Gandhi Road, Nungambakkam, Chennai, Tamil Nadu 600 034.

5.The State Tax Officer, Dharmapuri, Tamil Nadu.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari calling for the records relating to the (a) Impugned Notifications No. 09/23-Central Tax dated 31.03.2023 and Notification No. 56/23-Central Tax dated 28.12.2023, both issued by the 3rd Respondent (b) G.O. (Ms) No. 41 dated 05.04.2023 and GO (Ms.) No. 1 dated 02.01.2024, both issued by the 1st Respondent, (c) consequent Audit Report dated 29.05.2024 (signed on 31.05.2024) issued by the 5th respondent herein and (d) consequent show cause Notice No. 33AAQFA7498G1ZZ / 2019-2020 dated 31.05.2024, issued by the 5th respondent herein, and quash the same.

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For Petitioner : Ms.Amrutha Srinivasan for Mr.R.Jawahar Lal For RR1, 4 & 5 : Mr. C.Harsha Raj, AGP (T) For R2 & R3 : Mr.Ramesh Kutty, Senior Standing Counsel

ORDER

Learned counsel for the petitioner submits that she has been instructed to withdraw this writ petition in view of three separate writ petitions having been filed subsequently. An endorsement has been made for the said purpose. Recording the same, W.P.No.19753 of 2024 is dismissed as withdrawn without any order as to costs. Consequently, connected miscellaneous petitions are closed. 23.07.2024 Index : Yes / No Internet : Yes / No kj 3/4

SENTHILKUMAR RAMAMOORTHY,J kj To

1. State of Tamil Nadu through Secretary to the Government, Commercial Tax Department and Registration (B1) Department, Fort St. George, Chennai-600 009.

2. The Union of India, Through its Secretary, Ministry of Finance, Department of Revenue, New Delhi 110 011.

and W.M.P.Nos.21628 & 21629 of 2024 3.The Central Board of Indirect Taxes and Customs, Through its Chairman, New Delhi-110 011.

4. The Commissioner, Commercial Tax Department, 26/1, GST Bhavan, Uthamar Gandhi Road, Nungambakkam, Chennai, Tamil Nadu 600 034.

5.The State Tax Officer, Dharmapuri, Tamil Nadu.

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