M/S Moss Engineering Private Limited v. The Deputy Commercial State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 03.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.45711 and 45712 of 2025 M/s.Moss Engineering Private Limited, Represented by its Director, Samsudeen.
... Petitioner Vs.
1.The Deputy Commercial/State Tax Officer, Nandambakkam Assessment Circle, Room No.308, 3rd Floor, Nandanam, Chennai - 600 035.
2.The Commercial/State Tax Officer, Nandambakkam Assessment Circle, Room No.307, 3rd Floor, Nandanam, Chennai - 600 035.
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3.The Assistant Commissioner (ST), Nandambakkam Assessment circle, Room No.310, 3rd Floor, Nandanam, Chennai - 600 035.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned recovery notice dated 19.08.2025 issued by the 3rd respondent and quash the same.
For Petitioner : Mr.G.Madan For Respondents : Mr.V.Prashanth Kiran Government Advocate
ORDER
Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents.
2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondents.
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3. In this Writ Petition, the Petitioner has challenged the consequential recovery notice pursuant to Assessment order dated 25.02.2025, impugned in W.P.No.40792 of 2025.
4. In view of the order passed in W.P.No.40792 of 2025, impugned recovery notice is quashed and accordingly, this Writ Petition stands disposed of subject to the Petitioner on terms as stipulated in W.P.No.40792 of 2025. 03.11.2025 jas To:
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1.The Deputy Commercial/State Tax Officer, Nandambakkam Assessment Circle, Room No.308, 3rd Floor, Nandanam, Chennai - 600 035.
2.The Commercial/State Tax Officer, Nandambakkam Assessment Circle, Room No.307, 3rd Floor, Nandanam, Chennai - 600 035.
3.The Assistant Commissioner (ST), Nandambakkam Assessment circle, Room No.310, 3rd Floor, Nandanam, Chennai - 600 035.
C.SARAVANAN, J.
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jas and W.M.P.Nos.45711 and 45712 of 2025 03.11.2025 Page No. 5 of 5