Madras High CourtWP(MD)/5782/2022dismissed as infructuous

Arasan Beedi Company Pvt Ltd., v. Deputy Commissioner

2024-04-08Honourable Mr Justice C. Saravanan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 08.04.2024

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.4606 of 2022 Arasan Beedi Company Pvt Ltd., represented by its Managing Director, Mr.M.A.Abdul Akram, No.47, Ambai Road, Melapalayam, Tirunelveli.

... Petitioner /vs./ 1.Deputy Commissioner, Tirunelveli Assessment Circle, 2/1, Nehru Nagar, STC Road, Perrmalpuram, Tirunelveli 627 007.

2.Assistant Commissioner (Sales Tax), Tirunelveli Assessment Circle, 2/1, Nehru Nagar, STC Road, Perrmalpuram, Tirunelveli 627 007.

... Respondents 1/4

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned notice dated 21.03.2022 passed by the 1st Respondent which was issued to petitioner company having GSTIN No.33AABCA3558PIZG and quash the same as illegal and consequently direct the Respondents to give adequate reasonable time to settle the amount.

For Petitioner : Mr.R.Venkatesan For Respondents : Mr.J.K.Jeyaselan Government Advocate

ORDER

The petitioner has filed this Writ Petition for a Certiorarified Mandamus to call for the records pertaining to the impugned notice dated 21.03.2022 passed by the first respondent bearing GSTIN No.33AABCA3558PIZG, to quash the same as illegal and to direct the respondents to give adequate reasonable time to settle the amount.

2.The learned counsel for the petitioner and the learned Government Advocate for the respondents in unison confirm that the petitioner has paid the disputed tax and nothing further survives for adjudication in this writ petition. 2/4

3.Recording the above submission, the Writ Petition stands dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petition is closed. Index : Yes / No 08.04.2024 Internet : Yes / No mm To 1.Deputy Commissioner, Tirunelveli Assessment Circle, 2/1, Nehru Nagar, STC Road, Perrmalpuram, Tirunelveli 627 007.

2.Assistant Commissioner (Sales Tax), Tirunelveli Assessment Circle, 2/1, Nehru Nagar, STC Road, Perrmalpuram, Tirunelveli 627 007.

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C.SARAVANAN, J.

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