M/S.Arul Murugan Starch Industries v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.09.2023 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.25346 and 25347 of 2023 M/s.Arul Murugan Starch Industries, Representation by its Proprietor, P.Natarajan, No.5/320, Vadachenimalai, Attur Taluk.

... Petitioner Vs.

The State Tax Officer, Attur (Town) Circle, Attur.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records on the files of the Respondent herein in Order GSTIN: 33ADEPN6567A1ZR/201718 dated 17.05.2022 and quashing the same as illegal, direct the Respondent to consider the reply and thereby pass fresh assessment order after affording an opportunity of cross examination of suppliers mentioned in the impugned order, after verifying the records of the petitioner. Page No. 1 of 4

For Petitioner : Mr.S.Rajesh For Respondent : Mr.V.Prashanth Kiran Government Advocate

ORDER

The learned counsel for the petitioner submits that this writ petition has become infructuous as revised Assessment Order passed on 24.07.2023.

2. Recording the same, this Writ Petition is Dismissed as Infructuous. However, liberty is given to the petitioner to work out his remedy, in accordance with law. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.

05.09.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order jas/mac Page No. 2 of 4

To The State Tax Officer, Attur (Town) Circle, Attur.

Page No. 3 of 4

C.SARAVANAN, J.

jas/mac and W.M.P.Nos.25346 and 25347 of 2023 05.09.2023 Page No. 4 of 4