Shanmugam.A v. The Assistant Commissioner (Circle)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.03.2023

CORAM:

THE HONOURABLE MS.JUSTICE P.T.ASHA and W.M.P(MD) Nos.990 and 991 of 2023 A.Shanmugam Sole Proprietor of AK Enterprises, 171/64, New Velan Complex, Koolakadai Bazaar, Tenkasi-627 811.

... Petitioner Vs.

1.The Assistant Commissioner (Circle), Tenkasi Circle, Tenkasi-627 811.

2.The Deputy Commissioner (ST)(FAC), AR Line, Palayamkottai, Tirunelveli -627 002.

3.Goods and Services Tax Network, East Wing, 4th Floor, World Mark-1, Aerocity, New Delhi-110 037.

4.The Branch Manager, IDBI Bank, 326/N1, Sountariya Royal Towers, Tenkasi Courtallam Road, Tenkasi-627 811.

... Respondents

Prayer :- Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, calling for the records leading to the issuance of bank attachment notice in Form GST DRC-13 bearing reference ROC No.A3/700-21 dated 12.12.2022 by the second respondent herein and quash the same and direct the first and third respondents to accept the rectified TRAN-I form and allow the eligible credit amounting to Rs.29,715/-.

For Petitioner : Mr.Adithya Reddy For R1 and R2 : Mr.T.Amjadkhan Government Advocate

ORDER

It is informed by the learned counsel for the petitioner that the present writ petition has become infructuous, since after filing of this writ petition order has been passed by the Assistant Commissioner (ST)(FAC), Tenkasi, in his proceedings in GSTIN. 33ARTPA7004Q1ZH/2017-2018, dated 09.03.2023. Therefore, nothing survives for consideration in the above writ petition.

2. In view of the above, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected miscellaneous petition is closed.

14.03.2023 NCC : Yes/No Index : Yes/No Internet : Yes cp To 1.The Assistant Commissioner (Circle), Tenkasi Circle, Tenkasi-627 811.

2.The Deputy Commissioner (ST)(FAC), AR Line, Palayamkottai, Tirunelveli -627 002.

P.T.ASHA, J.

cp Dated: 14.03.2023