← Library
Madras High CourtWP/32171/2019disposed of

Tvl.The Pck Buderus (India) v. The Assistant Commissioner (Ct)

2019-11-18Honourable Mr Justice K. Ravichandrabaabu2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18.11.2019

CORAM

THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.32171 of 2019 and W.M.P.No.32460 of 2019 Tvl. The PCK Buderus (India) Special Steels P Ltd., Rep. by its Director P.L.Krishnan No.13, South West Boag Road, T.Nagar, Chennai-17.

... Petitioner vs.

The Assistant Commissioner (CT) Nandanam Assessment Circle No.46, Greenways Road Chennai-28.

... Respondent Writ Petition filed under Article 226 of the Constitution of India praying to issue Writ of Certiorari, calling for the records on the files of the respondent in CST No.688968 dated 31.10.2019 and quash the same as being illegal, invalid, without jurisdiction and violated the principles of natural justice and contrary to the law.

For Petitioner :

Mr.D.Vijayakumar For Respondent :

Mr.M.Hariharan Additional Government Pleader

O R D E R

Mr.M.Hariharan, learned Additional Government Pleader takes notice for the respondent. By consent of both parties, this writ petition is taken up for final disposal at the admission stage itself.

2. This writ petition is filed challenging the demand notice dated 31.10.2019 relevant to the assessment year 20102011.

3. The grievance of the petitioner is that the impugned demand has been issued without following the directions issued by this Court in W.P.No.34239 of 2018 dated 21.12.2018. https://hcservices.ecourts.gov.in/hcservices/

4. The learned Additional Government Pleader for the respondent fairly submitted that the impugned demand was issued inadvertently without reference to the order made by this Court in W.P.No.34239 of 2018 dated 21.12.2018 and by following the directions issued therein. Therefore, he submitted that the respondent is withdrawing the impugned demand with liberty to follow the directions issued by this Court in W.P.No.34239 of 2018 dated 21.12.2018 and pass fresh orders, accordingly.

5. The learned Additional Government Pleader for the respondent also produced a communication dated 15.11.2019 issued by the respondent to the petitioner informing that the impugned notice is being withdrawn, as it has been inadvertently issued by him.

6. In view of the above stand taken by the respondent, more particularly, by considering the fact that the impugned demand itself has been withdrawn by communication dated 15.11.2019, nothing survives in this writ petition to be adjudicated upon further. Accordingly, this Writ Petition is disposed of, as infructuous. No costs. Consequently, connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CS-III) //True Copy// Sub Assistant Registrar mk To The Assistant Commissioner (CT) Nandanam Assessment Circle No.46, Greenways Road Chennai-28.

+1cc to Mr.D.Vijayakumar, Advocate SR.95402 +1cc to the Spl Government Pleader (Taxes) SR.96160 W.P.No.32171 of 2019 CP(CO) CB(12/12/2019) https://hcservices.ecourts.gov.in/hcservices/