Tvl.G.Sankar Timber Depot v. The State Tax Officer (Adjudication)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.02.2024

CORAM:

THE HONOURABLE MR.JUSTICE B.PUGALENDHI and WMP(MD)No.19544 of 2021 Tvl.G.Sankar Timber Depot, Rep. by its Partner, S.Prabhakaran .. Petitioner v.

The State Tax Officer (Adjudication), Intelligence Wing, Tirunelveli.

.. Respondent PRAYER: Petition filed under Article 226 of the Constitution of India seeking issuance of a Writ of Mandamus directing the respondent to defreeze the petitioner's account in Acc.No.073700150950185, Account Holder Name : G.Sankar Timber Depot, Tamilnad Mercantile Bank, Rajapalayam Branch - 626 117, in the light of the order passed by this Court in CMP(MD)Nos.7812, 7813, 7814 of 2021 in WA(MD)Nos.691 to 693 of 2021, dated 24.11.2021 and by considering the petitioner's representation dated 15.12.2021.

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For Petitioner : Mr.M.Natarajan For Respondent : Mr.A.Baskaran, Additional Government Pleader *****

ORDER

The petitioner's bank account was freezed by the respondent for the arrears of payment of GST. Hence, the petitioner has moved this writ petition. 2.When the writ petition came up for hearing today, learned Counsel for the petitioner submitted that pending the writ petition, the petitioner has paid the tax and therefore, the order of freezing of account was lifted by the respondent. As such, nothing survives for further adjudication in this writ petition and he has also made an endorsement to that effect. 2/4

3.Recording the above submission and the endorsement so made, this writ petition is are dismissed as infructuous. No costs. Consequently, connected miscellaneous petition is closed.

Index :

Yes / No 06.02.2024 NCC :

Yes / No Internet :

Yes gk To The State Tax Officer (Adjudication), Intelligence Wing, Tirunelveli.

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B.PUGALENDHI, J.

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