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Madras High CourtWP/39488/2024disposed of

M/S Siddhi Steels v. The Assistant Commissioner (St)(Fac)

2024-12-21Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.12.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.Nos.42748 and 42749 of 2024 M/s.Siddhi Steels, Rep. by its Managing Partner U.Sathish, No.140, P.H.Road, Mettukulam, Koyambedu, Chennai 600 107.

.. Petitioner Vs.

1. The Assistant Commissioner (ST) (FAC), (Review) Central -I, Chennai 600 006.

2. The State Tax Officer, Koyambedu Assessment Circle, No.1, PAPJM Building Annexe, 5th Floor, Greams Road, Chennai 600 006.

.. Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, to call for the records of the 2nd respondent in his proceedings in TNGST:33ACKFS9848Q1Z0/2023-24-RFN:MA331124087984N, quash the notice dated 27.11.2024 issued therein.

For Petitioner : Mr.P.V.Sudakar For Respondents : Mr.C.Harsha Raj Additional Government Pleader

ORDER

The present writ petition is filed praying to call for the records of the 2nd respondent in his proceedings in TN-GST: 33ACKFS9848Q1Z0 /2023-24-RFN:MA331124087984N and quash the notice dated 27.11.2024.

2. It is submitted by the learned counsel for the petitioner that subsequent to the filing of this writ petition, a rectification order dated 20.12.2024 was passed by the respondent. It is futher submitted by the learned counsel for the petitioner that in view of the subsequent development nothing survives for adjudication in the present writ petition.

3. Recording the same, the writ petition is disposed of as nothing survives for adjudication. It is always open to the petitioner to challenge the proceeding dated 20.12.2024 in the manner known to law. No costs.

Consequently, connected miscellaneous petitions are closed. 21.12.2024 Speaking (or) Non Speaking Order Index:Yes/No spp To:

1. The Assistant Commissioner (ST) (FAC), (Review) Central -I, Chennai 600 006.

2. The State Tax Officer, Koyambedu Assessment Circle, No.1, PAPJM Building Annexe, 5th Floor, Greams Road, Chennai 600 006.

MOHAMMED SHAFFIQ, J.

spp and W.M.P.Nos.42748 and 42749 of 2024 21.12.2024