M/S. Raunaq Steels Trading v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 02.11.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.3137 of 2016 & W.M.P.No.2572 of 2016 M/s.Raunaq Steels Trading Private Ltd., Rep. by its Director Sudarshan Rungta, No.45, (Old No.24), Venkata Maistry Street, I Floor, Mannady, Chennai-600 001.

... Petitioner

Versus

The Commercial Tax Officer, Esplanade Assessment Circle, No.118, Angappa Naicken Street, Chennai-600 001.

... Respondent Prayer: This Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in CST.7952/2012-13, dated 14.01.2016 and quash the same as illegal and direct the respondent too grant sufficient and reasonable time to furnish the balance C Form for the remaining interstate sales.

For Petitioner : Mr.T.Pramodkumar Chopda For Respondent : Mr.S.Kanmani Annamalai Additional Government Pleader

O R D E R

Heard Mr.T.Pramodkumar Chopda, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent.

2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred as "TNVAT Act") and Central Sales Tax Act, 1956 (hereinafter referred as "CST Act"), has filed this Writ Petition, challenging the order of assessment passed under the CST Act, for the year 2012-13, dated 14.01.2016.

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3. During the pendency of the Writ Petition, the Assessing Officer has passed the revised orders and given relief to the dealer. In the light of the subsequent development, the impugned order itself has been superseded and nothing is required to be adjudicated in the Writ Petition and accordingly, the Writ Petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar r n s To The Commercial Tax Officer, Esplanade Assessment Circle, No.118, Angappa Naicken Street, Chennai-600 001.

+1cc to Mr.T.Pramodkumar Chopda, Advocate, S.R.No.62318 +1cc to the Special Government Pleader(T), S.R.No.62646 W.P.No.3137 of 2016 & W.M.P.No.2572 of 2016 KJI(CO) CA(28/11/2016) https://hcservices.ecourts.gov.in/hcservices/