This single-line order dismissed two writ petitions filed by M/s. Greenland Exports regarding tax disputes as infructuous, holding that the cause for filing the petitions had vanished.
No adjudication required; petitions dismissed as infructuous without costs.
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 :13.08.2021
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.Nos.38871 & 38872 of 2003
M/s.Greenland Exports Private Ltd., 16, Sir Thyagaraya Road, Chennai – 600 017. .. Petitioner in both WPs.
..vs..
Prayer in W.P.No.38871 of 2003: Writ Petition filed under Article 226 of the Constitution of India pleased to call for the records of the fourth respondent in SR,No.124/2002/B2 in RC.No.13672/2020 Dated 30/09/2003 and issue a Writ of Certiorarified Mandamus or any other appropriate Writ direction or order in nature a Writ quash the said order and direct the fourth respondent to process the samadhan application filed by the petitioner and issue a certificate of settlement of dispute and refund the balance of 50% of disputed tax along with interest already paid for the assessment year 1997 – 98.
Prayer in W.P.No.38872 of 2003: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, declaring the the provisions of sub section (4) of Section 6 of the Tamil Nadu Sales Tax (Settlement of Disputes) Act 2002 (Tamil Nadu Act 17/2002) as unconstitutional violative of Article 14 of the Constitution of India as void and of no force and a consequential relief directing the first
respondent to make refund of excess tax paid by the petitioner for the assessment year 1997 - 98.
For Petitioner : Mrs.Mallika Srinivasan
(in both)
For Respondents : Mr.V.Veluchamy (in both) Government Advocate for R1, R2 & R4
R3 - Tribunal
COMMON ORDER
The learned counsel for the writ petitioner submits that the cause aroused for filing of these writ petitions became vanished. Thus, no further adjudication is required in respect of the grounds raised in the present writ petitions.
Assistant Registrar(CS VIII)
//True Copy//
Sub Assistant Registrar vji To
GPL(CO) CT(17/09/2021)
M/s.Greenland Exports Private Ltd.
The Commercial Tax Officer, Nandanam Assesssment Circle
The Appellate Assistant Commissioner, (CT-IV)
The Tamil Nadu Salestax Appellate Tribuanl
The Deputy Commissioner (CT) Chennai
S.M.SUBRAMANIAM
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
