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Madras High CourtWP/34975/2022dismissed as infructuous

M/S.Indian Oil Corporation Limited v. The Deputy Commissioner(St-Iv)

2023-01-23Honourable Mr Justice Abdul Quddhose4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.01.2023

CORAM

THE HONOURABLE MR.JUSTICE ABDUL QUDDHOSE and W.M.P.Nos.34407, 34410 & 34412 of 2022 M/s.Indian Oil Corporation Limited, (Represented by its Assistant Manager-Finance, Mr.M.Arun), 'Indian Oil Bhavan', 139, Uthamar Gandhi Salai, Chennai - 600 034.

... Petitioner in all W.Ps.

vs.

1.The Deputy Commissioner (ST-IV), Large Taxpayers Unit, IV Floor, Integrated CT Buildings, Nandanam, Chennai - 600 035.

2.The Joint Commissioner (CT) (Appeals), Chennai PAPJM Annexe Building, III Floor, Greams Road, Chennai - 600 006.

... Respondents in all W.Ps.

Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus calling for the records on the files of the 2nd respondent herein, in his proceedings in SP.Nos.21, 22 & 23/2022, respectively, in AP.Nos.29, 30 & 31/2022/TNGST, respectively, dated 16.12.2022 for the Assessment Year TNGST/1994-95, 1995-96 & 1996-97, respectively, quash the same, while directing the 2nd respondent to 1/4

re-dispose the stay petitions filed by the petitioners in SP.Nos.21, 22 & 23/2022, respectively, arising out of AP.Nos.29, 30 & 31/2022, respectively. For Petitioner : Mr.N.Prasad in all W.Ps.

For Respondents : Mr.C.Harsha Raj in all W.Ps.

Additional Government Pleader (Tax) COMMON ORDER Learned counsel for the petitioner submits that the matter has now become infructuous in view of the fact that the petitioner has paid the sum, which is the subject matter of challenge in these Writ Petitions, subsequent to the filing of these Writ Petitions.

2. After recording the statement made by the learned counsel for the petitioner, these Writ Petitions are dismissed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed. 23.01.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order rsi 2/4

To 1.The Deputy Commissioner (ST-IV), Large Taxpayers Unit, IV Floor, Integrated CT Buildings, Nandanam, Chennai - 600 035.

2.The Joint Commissioner (CT) (Appeals), Chennai PAPJM Annexe Building, III Floor, Greams Road, Chennai - 600 006.

3/4

ABDUL QUDDHOSE, J.

rsi and W.M.P.Nos.34407, 34410 & 34412 of 2022 23.01.2023 4/4