Shagai Logistiques Pvt Ltd v. State Tax Officer / Commercial Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 07.08.2024

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY SHAGAI LOGISTIQUES PVT. LTD., No.89, Old No.45, 4th Floor, Marina Tower, Thambu Chetty Street, Chennai - 600 001.

... Petitioner Vs.

1.State Tax Officer / Commercial Tax Officer, Harbour Assessment Circle, No.327, 3rd Floor, Integrated C.T.Buildings, Basin Bridge Road, Vepery, Chennai - 600 003.

2.Central Bank of India, 54, Beach Road, Fairilight, Tuticorin - 628 001.

3.Tamilnad Mercantile Bank, 56 & 57, Beach Road, Tuticorin - 628 001.

4.Axis Bank, VVD Mahal 181, Palayamkottai High Road, Tuticorin - 628 003.

5.HDFC Bank, 103, 1st Floor, Palai Road, West Tuticorin - 628 008.

... Respondents 1/4

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the first respondent to release the attachment on the bank accounts of the petitioner held with 2nd to 5th respondent Banks.

For Petitioner : M/s.G.Vardini Karthik For Respondent : Mrs.K.Vasanthamala Government Advocate (Taxes) for R1

ORDER

This writ petition has been filed to issue a writ of mandamus, directing the first respondent to release the attachment on the bank accounts of the petitioner held with the second to fifth respondent banks.

2. Today, when the matter was taken up for hearing, the learned counsel for the petitioner submitted that the demand made by the respondent itself was quashed by this court by order dated 05.08.2024 passed in W.P.No.19574 of 2024.

3. The learned Government Advocate (Taxes) appearing for the respondent has also not disputed the same.

2/4

4. Considering the fact that the demand itself has been quashed by this court by order dated 05.08.2024 passed in W.P.No.19574 of 2024, this Court is of the opinion that the attachment made on the bank accounts of the petitioner cannot survive any longer and hence, it is lifted. As a sequel, the first respondent is directed to release the attachment on the bank accounts of the petitioners held with the respondents 2 to 5, within a period of two weeks from the date of receipt of a copy of this order.

5. With the above direction, the writ petition is disposed of. There is no order as to costs.

07.08.2024 Speaking/Non-speaking order Index : Yes / No r n s 3/4

KRISHNAN RAMASAMY.J., r n s To 1.State Tax Officer / Commercial Tax Officer, Harbour Assessment Circle, No.327, 3rd Floor, Integrated C.T.Buildings, Basin Bridge Road, Vepery, Chennai - 600 003.

2.Central Bank of India, 54, Beach Road, Fairilight, Tuticorin - 628 001.

3.Tamilnad Mercantile Bank, 56 & 57, Beach Road, Tuticorin - 628 001.

4.Axis Bank, VVD Mahal 181, Palayamkottai High Road, Tuticorin - 628 003.

5.HDFC Bank, 103, 1st Floor, Palai Road, West Tuticorin - 628 008.

07.08.2024 4/4