K.S.S.Stone Crusher Company Pvt Ltd v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.10.2023 Coram The Honourable Mr.Justice Krishnan Ramasamy K.S.S.Stone Crusher Company Pvt. Ltd., rep. by its Managing Director, Mr.K.S.Selvaraj.

...Petitioner

Vs.

1. The Assistant Commissioner (ST) Bhavani Assessment Circle, 158/1002, Pookkadai Street, Bhavani- 638 301.

2. The Joint Commissioner (CS) Integrated Buildings for Commercial Taxes, and Registration Department, 5th Floor, Nandanam, Chennai - 600 035.

...Respondents

Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus, directing the first respondent to issue 'C' form Declaration to the petitioner as prayed by the petitioner in their application dated 13.09.2021 as reiterated by their e-mail dated 18.10.2021 for the period between October to December 2020 and 1/4

January to March, 2021 in terms of Section 8 (1) read with Section 8 (3) and 8 (4) and Rule 12 (1) of the Central Sales Tax (Registration and Turnover) Rules, 1957.

For Petitioner : Mr.K.A.Parthasarathy For Respondents : Ms.Amirta Dinakaran Government Advocate

O R D E R

Ms. Amirta Dinakaran, learned Government Advocate for the respondent-Department has produced a copy of the proceedings issued by the first respondent bearing Roc.No.1490/2021/A2 dated 16.10.2023, addressed to the Special Government Pleader (Taxes) High Court, Madras, before this Court for reference and submitted that pursuant to the direction issued by this Court, vide order dated 04.10.2023 in the present Writ Petition, the first respondent has issued C-Form declaration in favour of the petitioner. Therefore, the learned Government Advocate prayed that the said proceedings dated 16.10.2023 may be recorded and the Writ Petition may be closed.

2/4

2. The aforesaid submission is not controverted by the learned counsel for the petitioner.

3. Considering the fact that the prayer sought for by the petitioner has been considered by the first respondent and proceedings were issued by the first respondent in compliance of the direction issued by this Court vide order dated 04.10.2023, recording the said proceedings dated 16.10.2023, this Writ Petition is disposed of as no further adjudication is required. No costs.

20.10.2023 sd Index : yes/no To

1. The Assistant Commissioner (ST) Bhavani Assessment Circle, 158/1002, Pookkadai Street, Bhavani- 638 301.

2. The Joint Commissioner (CS) Integrated Buildings for Commercial Taxes, and Registration Department, 5th Floor, Nandanam, Chennai - 600 035.

3/4

Krishnan Ramasamy, J., sd 20.10.2023 4/4