M/S. Pee Pee Engineers, v. The Appellate Deputy
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.11.2018
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.3936 to 3938 of 2018 and W.M.P.(MD)Nos.4082 to 4088 of 2018 M/s.Pee Pee Engineers, Represented by its Partner M.Velpandi, 5F/13/4-1, Levinchipuram 1st Street, Tuticorin.
... Petitioner in all petitions Vs.
1. The Appellate Deputy Commissioner (CT), Commercial Tax Building, Tirunelveli.
2. The Commercial Tax Officer(Main)-III, Tuticorin.
... Respondents in all petitions PRAYER IN W.P.(MD)No.3936 of 2018 : Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records relating to the assessment order of the second respondent in TIN 33625925432/2013-14 dated 18.04.2017, and the consequential stay order passed by the first respondent in S.P.No.37/2017 in AP.No.V/127/2017 dated 20.07.2017 and quash the same as arbitrary and illegal and further direct the second respondent to furnish the copies of the records as relied by the second respondent in his notice dated 01.03.2017 and pass an assessment order afresh in the light of the guidelines enunciated in the batch of Writ petitions in the case of M/s.JKM Solutions Private Limited reported in 2017(99) VST 343(Mad) including the opportunity of personal hearing within such time as may be directed by this Court.
PRAYER IN W.P.(MD)No.3937 of 2018 : Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records relating to the assessment order of the second respondent in TIN 33625925432/2014-15 dated 18.04.2017, and the consequential stay order passed by the first respondent in S.P.No.38/2017 in AP.No.V/128/2017 dated 20.07.2017 and quash the same as arbitrary and illegal and further direct the second respondent to furnish the copies of the records as relied by the second respondent in his notice dated 01.03.2017 and pass an assessment order afresh in the light of the guidelines enunciated in the batch of Writ petitions in the case of M/s.JKM Solutions Private Limited reported in 2017(99) VST 343(Mad) including the opportunity of personal hearing within such time as may be directed by this Court.
https://hcservices.ecourts.gov.in/hcservices/ PRAYER IN W.P.(MD)No.3938 of 2018 : Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of
Certiorarified Mandamus, calling for the records relating to the assessment order of the second respondent in TIN 33625925432/2015-16 dated 08.05.2017, and the consequential stay order passed by the first respondent in S.P.No.37/2017 in AP.No.V/127/2017 dated 20.07.2017 and quash the same as arbitrary and illegal and further direct the second respondent to furnish the copies of the records as relied by the second respondent in his notice dated 01.03.2017 and pass an assessment order afresh in the light of the guidelines enunciated in the batch of Writ petitions in the case of M/s.JKM Solutions Private Limited reported in 2017(99) VST 343(Mad) including the opportunity of personal hearing within such time as may be directed by this Court.
(in all W.Ps.,) For Petitioner : Mr.S.Karunakar For Respondents : Mr.Aayiram K.Selvakumar, Additional Government Pleader.
C O M M O N O R D E R The learned counsel appearing for the Writ petitioner submits that the matter has become infructuous. He seeks leave to withdraw this petition.
2. Leave is granted. The Writ petitions stand dismissed as withdrawn. No costs. Consequently, connected Miscellaneous petitions are closed.
Sd/- Assistant Registrar /True Copy/ Sub Assistant Registrar(CS-I) To
1. The Appellate Deputy Commissioner (CT), Commercial Tax Building, Tirunelveli.
2. The Commercial Tax Officer(Main)-III, Tuticorin.
+1cc to Mr.S.Karunakar, Advocate Sr.No.94564 +1cc to Spl.Government Pleader Sr.No.94691 PMU VB/BK/SAR1/10.12.2018/2P/5C W.P.(MD)Nos.3936 to 3938 of 2018 and W.M.P.(MD)Nos.4082 to 4088 of 2018 https://hcservices.ecourts.gov.in/hcservices/ 08.11.2018