Petitioner in two writ petitions submitted that the respondent department rectified impugned orders and disposed of the pending application. The High Court accepted this submission and closed the writ petitions without costs.
The writ petitions were closed. No 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.
W.P. Nos.14718 and 14721 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.11.2023
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. Nos. 14718 and 14721 of 2021 and W.M.P.Nos.15621 and 15623 of 2021
M/s.Straits Trading Company Private Limited, Represented by its Director Mr.Mohammed Ghani No.93/11, New College Complex, Peters Road, Royapettah, Chennai 600 014.
... Petitioner in both petitions
Vs.
The Assistant Commissioner (ST) Royapettah Assessment Circle Room No.205 Integrated Complex of Commercial Taxes and Registration Department South Tower, 2nd Floor Anna Salai, Chennai 600 015. ... Respondent in both petitions
PRAYER in W.P.No.14718 of 2021 : Writ Petition filed under Article 226
of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records pertaining to impugned order dated 25.12.2020 of the
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W.P. Nos.14718 and 14721 of 2021
respondent in TIN/33120722142/2014-15 and the consequential recovery notice LP/106/dtoforder dated 15.04.2021 signed dated 22.04.2021 and quash the same.
PRAYER in W.P.No.14721 of 2021 : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, directing the respondent to consider and dispose of the application dated 15.06.2021 submitted by the respondent under Section 84 of the TNVAT Act, 2006.
For Petitioner in both petitions : Mr.Sethu Prabakaran.R for Mr.Hari Radhakrishnan
For Respondent in both petitions : M/s Amrita Dinakaran, Government Advocate
COMMON ORDER
When the matters were taken up for hearing, the learned counsel appearing on behalf of the petitioner submitted that the respondent had rectified the impugned proceedings vide order dated 19.08.2021 and also considered the application dated 15.06.2021, hence, nothing survives in these writ petitions and the writ petitions may be closed. He also made the following endorsement to that effect:
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W.P. Nos.14718 and 14721 of 2021
W.P.No.14718 of 2021:
“The respondent has passed order dated 19.08.2021 rectifying the impugned order. Hence, nothing survives in this writ petition.”
W.P.No.14721 of 2021:
“Since the department considered and passed order. The W.P.No.14721 of 2021 is already settled. Hence, nothing survives.”
2. Recording the same, the writ petitions stands closed. No costs.
Consequently, connected miscellaneous petitions are closed.
01.11.2023
Index: Yes / No Internet: Yes / No shk/spp
To: The Assistant Commissioner (ST) Royapettah Assessment Circle Room No.205 Integrated Complex of Commercial Taxes and Registration Department South Tower, 2nd Floor Anna Salai, Chennai 600 015.
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W.P. Nos.14718 and 14721 of 2021
MOHAMMED SHAFFIQ, J.
shk/spp
W.P. Nos. 14718 and 14721 of 2021 and W.M.P.Nos.15621 and 15623 of 2021
01.11.2023
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M/s. Straits Trading Company Private Limited
The Assistant Commissioner (ST) Royapettah Assessment Circle
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
