A writ petition challenging distraint proceedings under the Tamil Nadu GST Act was dismissed as infructuous after the petitioner conceded that the prayer had become moot.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :: 16-12-2015
CORAM
THE HONOURABLE MR.JUSTICE R.MAHADEVAN
WRIT PETITION No.5478 OF 2004
M/s.AD ADD, rep.by its Proprietor. R. Murali ...Petitioner -vs-
1.The Additional Appellate Assistant Commissioner of Commercial Taxes, Coimbatore.
2.The Commercial Tax Officer,
Oppanakara Street Circle,
Coimbatore. ...Respondents
Writ Petition under Article 226 of the Constitution of India, praying for issuance of a writ of certiorari, to call for the records on the file of the second respondent in his Distraint Proceedings in TNGST No.540/94-95 to 1997-98/Na Ka No.860/2003-A3, dated 10.09.2003, and quash the same.
For petitioner : Mrs.R.Hemalatha
For respondents : Mr.S.Kanmani Annamalai, Addl.Govt.Pleader. O R D E R
It is reported by the learned counsel for the petitioner, that the prayer sought for in this Writ Petition has become infructuous. She has also made an endorsement to that effect. 2. Recording the abovesaid submission, this Writ Petition is dismissed, for having become infructuous. No costs.
Sd/Assistant Registrar(CS IV) //True Copy//
Sub Assistant Registrar
dixit
To
1.The Additional Appellate Assistant
Commissioner of Commercial Taxes,
Coimbatore.
2.The Commercial Tax Officer,
Oppanakara Street Circle,
Coimbatore.
+ 1 cc to Mr. Special Government Pleader Sr.67894
W.P.No.5478 OF 2004
NM(CO)
Eu 7.1.16
M/s.AD ADD, rep.by its Proprietor. R. Murali
The Additional Appellate Assistant Commissioner of Commercial Taxes, Coimbatore
The Commercial Tax Officer, Oppanakara Street Circle, Coimbatore
R. Mahadevan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
