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Madras High CourtWP/26832/2025disposed of

Rajaratnam Sinna Naatchiappan v. The State Tax Officer (St)

2025-07-24Honourable Mr Justice Krishnan Ramasamy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.07.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.Nos.26832 of 2025 and WMP.Nos.30159, 30161, 30162 and 30164 of 2025 Mr.Rajaratnam Sinna Naatchiappan, Partner at M/s.Shringaram, No.14, Poes Road, 3rd Street, Teynampet,Chennai-600018. .... Petitioner ..Vs..

1. The State Tax Officer (ST), Mylapore Assessment Circle, 2nd Floor, No. 250, Integrated Building For Commercial Taxes And Registration Department (South Tower), Nandanam, Chennai-600035.

2.The Assistant Commissioner (ST)(FAC), Mylapore Assessment Circle, Integrated Building for Commercial Taxes and Registration Department, 2nd Floor, No. 249, Nandanam, Chennai 600035.

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3.The Deputy Commissioner (CT) Appeals II, Chennai, No.2054, 'I' Block, II Avenue, 12th Main Road, Anna Nagar, Chennai 600 040. .... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of certiorari to call for the records pertaining to the impugned DRC-07 order dated 22.04.2024 bearing Reference No. ZD3304241546596, passed by the 1st Respondent and the consequential impugned intimation notice dated 30.07.2024 bearing GSTIN No.33ACQFS4415F1Z4/Apr-2018 to Mar-19, issued by the 2nd Respondent and to quash the same.

For Petitioner : Mr.Mohamed Uvaisullah Muhsin. A.

For Respondents : Ms.AmirtapoonkodiDinakaran Government Advocate (Taxes) *** Order Ms.AmirthapoonkodiDinakaran, learned Government Advocate (Taxes) takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.

2. The challenge in this Writ Petition is to the assessment order 2/4

dated 22.04.2024 passed by the 1st respondent and the consequential impugned intimation notice dated 30.07.2024 to quash the same.

3. In view of the order dated 24.07.2025, passed by this Court in the connected W.P.No.26840 of 2025, this writ petition is closed. No costs. Consequently, connected Miscellaneous Petitions are also closed. 24.07.2025 arr (2/2) Index : yes/no To

1. The State Tax Officer (ST), Mylapore Assessment Circle, 2nd Floor, No. 250, Integrated Building For Commercial Taxes And Registration Department (South Tower), Nandanam, Chennai-600035.

2.The Assistant Commissioner (ST)(FAC), Mylapore Assessment Circle, Integrated Building for Commercial Taxes and Registration Department, 2nd Floor, No. 249, Nandanam, Chennai 600035.

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Krishnan Ramasamy,J., arr

3. The Deputy Commissioner (CT) Appeals-II, Chennai, No.2054, T Block, II Avenue, 12th Main Road, Anna Nagar, Chennai 600 040.

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