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Madras High CourtWP/24086/2024dismissed as infructuous

Tvl Sri Valli Engineerings v. The State Tax Officer

2024-08-30Honourable Mr Justice Krishnan Ramasamy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.08.2024

CORAM

THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY and W.M.P.Nos.26335 and 26337 of 2024 Tvl.Sri Valli Engineering, Rep. by its Partner - R.Shanmugam, 40, Kamatchi Amman Kovil Street, Chidambaram, Cuddalore - 608 001.

... Petitioner Vs.

1. The State Tax Officer, Office of the Commercial Tax Officer, Chidambaram - 2, Cuddalore.

2. The Deputy State Tax Officer (FAC), Chidambaram - 2.

... Respondents PRAYER: This Writ Petition is filed under Article 226 of the Constitution of India, for the issuance of a Writ of Certiorari, to call for the records on the files of the impugned proceedings of the 1st respondent in GSTIN:33ACCFS3068C1ZH/2018-19, dated 29.04.2024 along with consequential order in Form GST DRC-07 bearing a Ref. No.ZD330424234971H, dated 29.04.2024 for the tax period 2018-19 and quash the same.

1 of Page 4

For Petitioner : Mr.R.Hemalatha For Respondents : Mr.Amirta Poonkodi Dinakaran Government Pleader (T) - - - - -

ORDER

The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records on the files of the impugned proceedings of the 1st respondent in GSTIN:33ACCFS3068C1ZH/2018-19, dated 29.04.2024 along with consequential order in Form GST DRC-07 bearing a Ref. No.ZD330424234971H, dated 29.04.2024 for the tax period 2018-19 and quash the same.

2. Today when the matter is taken up for hearing, the learned Government Advocate (Taxes) appearing for the respondents, after getting instructions, submits that the impugned order passed by the first respondent viz., the State Tax Officer, has been withdrawn and hence, the prayer sought for in this Writ Petition has become infructuous. 2 of Page 4

3. Recording the submission made by the learned Government Advocate appearing for the respondents, this Writ Petition is dismissed as infructuous. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed.

30.08.2024 asi To

1. The State Tax Officer, Office of the Commercial Tax Officer, Chidambaram - 2, Cuddalore.

2. The Deputy State Tax Officer (FAC), Chidambaram - 2.

3 of Page 4

KRISHNAN RAMASAMY, J.

asi W.P.No.24086 of 2024 and W.M.P.Nos.26335 and 26337 of 2024 30.08.2024 4 of Page 4