Delphi Tvs Diesel Systems v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.11.2024

CORAM

THE HONOURABLE MR.JUSTICE R.SURESH KUMAR and THE HONOURABLE MR.JUSTICE C.SARAVANAN Delphi TVS Diesel Systems Ltd., Represented by its Company Secretary, M.N.Subramaniyan, Mannur, Thodukadu Post, Sriperumpudur Taluk, Kanchipuram District - 602 105.

... Petitioner -Vs1. The Assistant Commissioner (CT)-FAC, Anna Salai Assessment Circle, Annexure to PAPJM Buildings, No.1 Greams Road, First Floor, Chennai - 600 006.

2. The State of Tamil Nadu, Represented by its Secretary, CT&R Department, Fort St.George, Chennai - 600 009.

... Respondents 1/4

PRAYER : Petition under Article 226 of the Constitution of India, praying for issuance of writ of declaration, to declare Rule 6(3)(b) of the Tamil Nadu Value Added Tax Act, Rules 2007 as ultra vires Section 3(2) read with Serial No.67 of Part B of the Tamil Nadu Value Added Tax Act, 2006. For Petitioner :

Mr.N.Chandrasekar for Mr.N.Inbarajan For Respondents :

Mr.T.N.C.Kaushik Additional Government Pleader

O R D E R

(Order of the Court was made by R.SURESH KUMAR, J.) Mr.N.Chandrasekar, learned counsel appearing for the petitioner seeks permission to withdraw the writ petition and has made an endorsement to that effect in the Court bundle.

2. Recording the said submission and the endorsement, the Writ Petition is dismissed as withdrawn. No costs.

(R.S.K., J.) (C.S.N., J.) 21.11.2024 NCC : Yes / No Index : Yes / No Speaking Order : Yes / No vji 2/4

To

1. The Assistant Commissioner (CT)-FAC, Anna Salai Assessment Circle, Annexure to PAPJM Buildings, No.1 Greams Road, First Floor, Chennai - 600 006.

2. The Secretary, The State of Tamil Nadu, CT&R Department, Fort St.George, Chennai - 600 009.

3/4

R.SURESH KUMAR, J.

and C.SARAVANAN, J.

vji 21.11.2024 4/4