M/S.Andromeda Sales And Distribution Pvt Ltd v. The Assistant Commissioner(St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.01.2025
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.No.221 of 2025 M/s.Andromeda Sales and Distribution Pvt. Ltd., Represented by its authorised representative, Mr.K.Saravanan, No.21 and 23, Rainbow Arcade, Theyagaraya Road, Chennai 017.
.. Petitioner Vs.
1. The Assistant Commissioner (ST), T.Nagar Assessment Circle, Mylapore Taluk Office Building, Chennai 028.
2. The Assistant Commissioner (RAL), Central Assessment Circle, Greams Road, Chennai 006.
.. Respondent 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 on the file of the respondent and to quash the impugned notice of intimation dated 16.09.2024 bearing R.C.No.4515/2024/B4 and GST
No.33AALCS9004J1Z7 passed by the 2nd respondent as arbitrary, further, to direct the 2nd respondent to unblock the petitioner's input tax credit to a tune of Rs.1,01,46,444.04.
For Petitioner : Mr.J.Ashish For Respondent : Ms.Amrita Dinakaran Government Advocate
ORDER
The present writ petition is filed praying to call for the impugned notice of intimation dated 16.09.2024 bearing R.C.No.4515/2024/B4 and GST No.33AALCS9004J1Z7 passed by the 2nd respondent and to direct the 2nd respondent to unblock the petitioner's Input Tax Credit to a tune of Rs.1,01,46,444.04/-.
2. It is submitted by the learned counsel for the petitioner that subsequent to the filing of this writ petition, the Input Tax Credit was unblocked and nothing survives for adjudication in this writ petition. He has also made an endorsement to that effect.
3. Recording the submission and endorsement made by the learned
counsel for the petitioner, the writ petition stands closed as nothing survives for adjudication. No Costs. Consequently connected miscellaneous petition is closed.
09.01.2025 Speaking (or) Non Speaking Order Index:Yes/No spp To:
1. The Assistant Commissioner (ST), T.Nagar Assessment Circle, Mylapore Taluk Office Building, Chennai 028.
2. The Assistant Commissioner (RAL), Central Assessment Circle, Greams Road, Chennai 006.
MOHAMMED SHAFFIQ, J.
spp and W.M.P.No.221 of 2025 09.01.2025