Madras High CourtWP(MD)/19870/2020allowed

M/S.Flemingo Duty Free Shop Pvt Ltd v. State Of Tamilnadu

2021-01-05Honourable Mr Justice G.R.Swaminathan2 pages

1 W.P.(MD)NO.19870 OF 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 05.01.2021

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.19870 & 19871 of 2020 and W.M.P.(MD)Nos.16555, 16557 & 16559 to 16561 of 2020 M/s.Flemingo Duty Free Shop (P) Ltd., No.39, First Floor, K.V. Apartments, Poes Garden, Chennai - 600 086, Rep. By its authorised signatory, R.Murali.

... Petitioner in both W.Ps.

Vs.

1. State of Tamil Nadu, Rep. By its Secretary to Government, Department of Commercial Taxes, Chennai - 600 009.

2. The State Tax Officer(ST), Office of the State Tax Officer, Ponmalai Assessment Circle, Trichy - 20.

... Respondents in both W.Ps.

Prayer in W.P.(MD)No.19870 of 2020: Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the second respondent ending with the notice dated 14.12.2020 TIN/33693564753/2013-2014 and quash the same.

Prayer in W.P.(MD)No.19871 of 2020: Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the second respondent ending with the notice dated 16.11.2020 TIN/33693564753/2013-2014 and quash the same.

(in both W.Ps.) For Petitioner : Mr.V.Veerapandian, for M/s.Vastlaw Associates.

For Respondents : Mr.S.Dhayalan, Government Advocate.

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2 W.P.(MD)NO.19870 OF 2020 C O M M O N O R D E R In view of the restoration of W.P.(MD)No.8379 of 2014, the orders impugned in these writ petitions are quashed. These writ petitions are allowed. The authorities will have to canvass their case only in W.P.(MD)No.8379 of 2014. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar (A.S) // True Copy // / /2021 Sub Assistant Registrar(CS) pmu Note : In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

To:

1. The Secretary to Government, Department of Commercial Taxes, Chennai - 600 009.

2. The State Tax Officer(ST), Office of the State Tax Officer, Ponmalai Assessment Circle, Trichy - 20.

W.P.(MD)Nos.19870 & 19871 of 2020 05.01.2021 PK(CO) CS(29.01.2021) 2P 3C https://hcservices.ecourts.gov.in/hcservices/ 2/4