Tvl Krishna Jewellers v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 29.08.2024 Coram The Hon'ble Mr.Justice Krishnan Ramasamy and W.M.P.Nos.25828 & 25829 of 2024 Tvl. Krishna Jewellers, Represented by its Proprietor Soni Kapil, No.336/349, Mint Street, Chennai-600 001.
...Petitioner
Vs.
1. The Assistant Commissioner (ST), Peddunaickenpet Assessment Circle, Room No.209, No.32, Elephant gate Bridge Road, Chennai-600 003.
2. The State Tax Officer, Peddunaickenpet Assessment Circle, Integrated Commercial Taxes Office Complex, No.208, Elephant gate Bridge Road, Vepery, Chennai-600 003.
... Respondents Prayer: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus, call for the records of the impugned order passed in GSTIN:33BLSPS2640L1ZL/2018-19 dated 29.04.2024 issued by the first respondent herein along with consequential DRC-07 Order under Section 73, Ref No.ZD330424238182Q dated 29.04.2024 issued by the first respondent herein and quash the same. For Petitioner : Mr.J.Poojesh For Respondents : Mr.G.Nanmaran Special Government Pleader (Tax) 1/3
ORDER
When the matter is taken up for hearing today i.e., on 29.08.2024, the learned counsel for the petitioner submitted that the first respondent has passed rectification order dated 24.08.2024 against the assessment order which is impugned in this Writ Petition. Hence, he submitted that the prayer sought for in this Writ Petition has become infructuous and nothing survives for adjudication.
2. In view of the above submission made by the learned counsel for the petitioner, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petitions are closed. 29.08.2024 Speaking/Non-speaking order Index : Yes / No jd To
1. The Assistant Commissioner (ST), Peddunaickenpet Assessment Circle, Room No.209, No.32, Elephant gate Bridge Road, Chennai-600 003.
2. The State Tax Officer, Peddunaickenpet Assessment Circle, Integrated Commercial Taxes Office Complex, No.208, Elephant gate Bridge Road, Vepery, Chennai-600 003.
2/3
Krishnan Ramasamy,J., jd 29.08.2024 3/3