M.Chitrakala v. The Assistant Commissioner (Circle)
Case brief
What is this about?
Petitions challenging GST assessment orders were rendered infructuous. The Court dismissed them 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.
W.P Nos.16897 & 16903 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.01.2024
CORAM:
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY, J.
W.P Nos.16897 and 16903 of 2023 and
W.M.P Nos.16123, 16124, 16126 and 16127 of 2023
M.Chitrakala, Proprietrix Trade Name: Bass and Co. No.410, Corporation Building TVK Road, Ammapet Salem-636 003
...Petitioner in W.P No.16897 of 2023
Madam Muthiyalu Krishnachetty Raja Trade Name: Bass Agencies No.8 & 9, Corporation Building TVK Road, Ammapet Salem-636 003.
... Petitioner in W.P.No.16903 of 2023
Vs
The Assistant Commissioner (Circle) Salem Bazaar Assessment Circle 1st Floor, CTO Building Pitcher's Road, Hasthampatty Salem-636 007.
...Respondent in both petitions
W.P Nos.16897 & 16903 of 2023
Prayer in W.P No.16897 of 2023: This Writ Petition is filed under Section 226 of Constitution of India to issue a Writ of Certiorari, calling for the records relating to impugned Order in Form DRC-07 dated 18.03.2020 bearing reference No.ZA330320001412M, vide Order No.222901200074064 along with detailed order of the same date and quash the same.
Prayer in W.P No.16903 of 2023: This Writ Petition is filed under Section 226 of Constitution of India to issue a Writ of Certiorari, calling for the records relating to impugned Order in Form DRC-07 dated 11.12.2017 bearing reference No.ZA331219000654V bearing Order No.221908190006077 along with detailed order dated 09.12.2019 and quash the same.
For Petitioner :Mr.G.Natarajan
For Respondent: :Mrs.E.Ranganayaki Additional Government Pleader
C O M M O N O R D E R
The learned counsel for the petitioner submits that these writ petitions have been rendered infructuous by subsequent events.
W.P Nos.16897 & 16903 of 2023
04.01.2024
Index:Yes/No Speaking/Non Speaking uma
To
The Assistant Commissioner (Circle) Salem Bazaar Assessment Circle 1st Floor, CTO Building Pitcher's Road, Hasthampatty Salem-636 007.
W.P Nos.16897 & 16903 of 2023
SENTHILKUMAR RAMAMOORTHY,
uma
W.P No.16897 & 16903 of 2023 and W.M.P.Nos.16123, 16124, 16126 and 16127 of 2023
W.P Nos.16897 & 16903 of 2023
04.01.2024
1 provisions across 1 enactments
M.Chitrakala
Madam Muthiyalu Krishnachetty Raja
The Assistant Commissioner (Circle) Salem Bazaar
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court