M/S.V.S.Power System v. The Assistant Commissioner (Cto)

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 18.10.2023

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.Nos.29765 & 29767 of 2023 M/s.V.S.Power System, Rep by its Proprietor, Shri.Vasudevan Shanmugapriya, No.18, Thamarai Street, Kambam Nagar, Madhavaram, Chennai ... Petitioner in both petitions Vs.

1.The Assistant Commissioner (CTO), Manali Assessment Circle, Integrated Commercial Tax Office Complex, Chennai 600 003.

2.The State Tax officer, Manali Assessment Circle, Integrated Commercial Tax Office Complex, Chennai 3 ... Respondents in both petitions Common Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in order passed by the 1st respondent vide order No.GSTN 1/4

33BQKPS4273C1ZT/ 2018-19 dated 23.02.2023 and 28.04.2023 respectively and quash the same.

For Petitioner in both petitions : Ms.Jayalakshmi.P For Respondent in both petitions : Ms.Amirta Dinakaran, Government Advocate COMMON ORDER These writ petitions have been filed to call for the records pertaining to the orders passed by the 1st respondent vide order No.GSTN 33BQKPS4273C1ZT/ 2018-19 dated 23.02.2023 and 28.04.2023 respectively and quash the same.

2. The learned counsel for the petitioner would submit that the petitioner is intend to avail the Amnesty Scheme, which was provided through the GST meeting dated 07.10.2023. Therefore, she requests this Court to dismiss the present petitions by granting liberty to the petitioner to avail the said scheme.

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3. In view of the above, these writ petitions are dismissed by granting liberty to the petitioner to avail the aforesaid Amnesty Scheme. Consequently, the connected miscellaneous petitions are also closed. 18.10.2023 Speaking/Non-speaking order Index : Yes / No nsa 3/4

KRISHNAN RAMASAMY.J., nsa and W.M.P.Nos.29765 & 29767 of 2023 18.10.2023 (1/2) 4/4