M/S. Dongfang Electronics Co. Ltd v. The Deputy Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 08.08.2023 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.22729 of 2023 M/s.Dongfang Electronics Co. Ltd., Represented by its Authorized Representative Shwetha Kasliwal ... Petitioner Vs.

1.The Deputy Commissioner, GST-Appeal, Chennai-II, C.T.Annexure Building, 3rd Floor, No.1, Greams Road, Chennai - 600 006.

2.The Assistant Commissioner, Koyambedu Assessment Circle, Commercial Taxes Department, Station : 4/209, Bangalore Chennai Highway, Varadharajapuram, Nazrathpet, Chennai - 600 123.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records Page No. 1 of 4

pertaining to impugned order in RC.No.963/2022/A1 dated 13.12.2022 passed by the first respondent and to quash the same and provide an opportunity for the petitioner to appear before the respondent authority for their clarification in accordance with law.

For Petitioner : Mr.R.Barathkumar For Respondents : Mrs.K.Vasanthamala Government Advocate

ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondents.

2. The learned counsel for the petitioner, on instructions, submitted that the relief sought for herein has become infructuous as the rectification order has been passed by the second respondent on 07.08.2023 and hence, nothing survives for adjudication in this writ petition. He has filed a copy of the rectification order before this Court.

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3. In view of the above submission made by the learned counsel for the petitioner, this Writ Petition is closed as infructuous. No costs. Consequently, connected Writ Miscellaneous Petition is closed. 08.08.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb To 1.The Deputy Commissioner, GST-Appeal, Chennai-II, C.T.Annexure Building, 3rd Floor, No.1, Greams Road, Chennai - 600 006.

2.The Assistant Commissioner, Koyambedu Assessment Circle, Commercial Taxes Department, Station : 4/209, Bangalore Chennai Highway, Varadharajapuram, Nazrathpet, Chennai - 600 123.

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C.SARAVANAN, J.

arb and W.M.P.No.22729 of 2023 08.08.2023 Page No. 4 of 4