Tvl.Shamrose Manpower Services v. The Assistant Commissioner Of Gst
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 20.09.2019
CORAM
THE HONOURNABLE MR.JUSTICE K.RAVICHANDRABAABU W.P.No.26439 of 2019 and W.M.P.No.25800, 25803 & 25804 of 2019 Tvl.Shamrose Manpower Services Private Limited represented by its Managing Director, Tvl.C.Christoper Samuel, No.220/1A, Thiruvallur Road, Molasur, Sunguvarchatram - 602 106
...Petitioner
Vs.
1. The Assistant Commissioner of GST and C-48, TNHB Building, Anna Nagar, Chennai - 600 040.
2. The Deputy Commissioner of GST and C-48, TNHB Building, Anna Nagar, Chennai - 600 040.
3. The Branch Manager, Corporation Bank, Door No.05, Car Street, Near Theradi, Sriperumpudhur - 602 105.
.. Respondents Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records of the 2nd respondent in c.No.IV/16/22/2019-GST Dt.24.07.2019 and quash the same as arbitrary, illegal.
For Petitioner : Mr.R.Ramanan For Respondents: Mr.K.S.Ramasamy, Standing Counsel for R1 and R2 Mr.R.R.Pradheep for Mr.S.Sethuraman for R3.
O R D E R
This Writ Petition is filed challenging the order dated 24.07.2019 attaching the Bank account maintained by the petitioner in the 3rd respondent Bank for realising a sum of Rs.17,41,097/-.
2. After notice, the matter is taken up for further hearing today.
3. Learned counsel for the petitioner submitted that even before filing the Writ Petition, it is now understand that on 16.08.2019 itself a sum of Rs.17,41,097/- has been realised by the Revenue by debiting the said sum from the bank account maintained by the petitioner. Therefore, he submitted that nothing survives for adjudication further and however, liberty may be granted to work out the remedy by filing an appeal before the Appellate Authority, challenging the order aggrieved against.
4. Considering the above stated facts and circumstances, this Writ Petition is disposed of without expressing any view on the merits of the claim made by the petitioner. Further, liberty is granted to the petitioner to work out the remedy before the appropriate authority against the order aggrieved against.
No costs.
Consequently, connected miscellaneous petition are closed. Sd/- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar vsi To
1. The Assistant Commissioner of GST and C-48, TNHB Building, Anna Nagar,Chennai - 600 040.
2. The Deputy Commissioner of GST and C-48, TNHB Building, Anna Nagar, Chennai - 600 040.
3. The Branch Manager, Corporation Bank, Door No.05, Car Street, Near Theradi, Sriperumpudhur - 602 105.
+1cc to Mr.S.Ramanan , Advocate SR.No. 81063 +1cc to Mr.K.S.Ramasamy , Advocate SR.No. 81105 +1cc to Mr.S.Sethuraman , Advocate SR.No. 81278 W.P.No.26439 of 2019 A.SK(25/09/2019)