Tvl.Madurai Lether Emporium v. The State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 12.02.2024
CORAM
THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ AND M.P.No.1 of 2012 in W.P.(MD) No.7583 of 2012 Tvl.Madurai Leather Emporium Rep. by its Proprietor S.Pandi No.33, Arisikara Lane Nanmai Tharuvar Koil Street Madurai-1 .. Petitioner in all WPs Vs.
1.The State of Tamil Nadu Rep. by the Secretary to Government Commercial Taxes and Registration Department Fort St. George, Chennai-9 2.The Commercial Tax Officer Nethaji Road Assessment Circle Madurai-20 .. Respondents in all WPs W.P.(MD) No.7581 of 2012 filed under Article 226 of the Constitution of India praying for issuance of a Writ of Declaration declaring that Section 3(4) of the Tamil Nadu Value Added Tax Act, 2006 insofar as the 1/4
expression "who effects second and subsequent sales of goods purchased within the State' is concerned and Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 are inconsistent with the charging Section 3 and the general scheme of the Tamil Nadu Value Added Tax Act, 2006 and the resultant denial of the input tax credit invoking Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006 as arbitrary, irrational and infringing the rights of the petitioner guaranteed under Articles 14, 19(1)(g), 265 and 300-A of the Constitution of India.
W.P.(MD) No.7582 of 2012 filed under Article 226 of the Constitution of India praying for issuance of a Writ of certiorari calling for the records on the file the 2nd respondent herein in TIN.No.33354980849/2008-09 dated 03.05.2012 and quash the same as invalid, illegal and totally against the principles of natural justice.
W.P.(MD) No.7583 of 2012 filed under Article 226 of the Constitution of India praying for issuance of a Writ of certiorari calling for the records on the file the 2nd respondent herein in TIN.No.33354980849/2009-10 dated 03.05.2012 and quash the same as invalid, illegal and totally against the principles of natural justice.
For Petitioner in all WPs : Mr.A.Chandrasekaran For Respondents in all WPs : Mr.V.Prashanth Kiran Special Government Pleader 2/4
COMMON ORDER (Order of the court was made by R. MAHADEVAN, J.) Based on the letter dated 29.01.2024 filed by the learned counsel for the petitioner before the Registry, these writ petitions have been listed today under the caption "for withdrawal".
2. When these matters are taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw these writ petitions, as the petitioner is inclined to file an application for Samadhan Scheme under the provisions of The Tamil Nadu Taxes (Settlement of Arrears) Act, 2023. He has also made an endorsement in the case bundle in W.P.(MD) Nos.7581 of 2012, to that effect.
3. In view of the above submission and the endorsement made by the learned counsel for the petitioner, these writ petitions are dismissed as withdrawn. No costs. Connected miscellaneous petition is closed. [R.M.D, J.] [M.S.Q, J.] 12.02.2024 gya R. MAHADEVAN, J.
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AND MOHAMMED SHAFFIQ, J.
gya To 1.The Secretary to Government of Tamil Nadu Commercial Taxes and Registration Department Fort St. George, Chennai-9 2.The Commercial Tax Officer Nethaji Road Assessment Circle Madurai-20 12.02.2024 4/4