Writ petitions under Article 226 filed by a hardware proprietor against GST assessment proceedings were withdrawn by the petitioner's counsel, intending to avail a state scheme. The court dismissed the petitions as withdrawn.
The writ petitions were dismissed as withdrawn.
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(MD)Nos.15360 to 15363 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 24.01.2024
CORAM:
THE HONOURABLE MR.JUSTICE B.PUGALENDHI
W.P.(MD)Nos.15360 to 15363 of 2022 and W.M.P.(MD)Nos.11013, 11015, 11016 and 11014 of 2022
Tvl.G.R.Hardwares, Represented by Proprietor Mrs.G.Yasodhai, Door No.2/1309 A, B & C, Vembakottai Road, Sivakasi, Virudhunagar District. ... Petitioner in all petitions
/Vs./
The State Tax Officer-II, (GST)/Previously Known as CTO-II, Sivakasi, Virudhunagar District.
... Respondent in all petitions
COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records pertaining to the impugned proceedings of the respondent for the assessment year 2011-2012, 2012-2013, 2013-2014 and 2014-2015 vide proceedings in TIN No. 33555981488/2011-2012, TIN No.33555981488/2012-2013, TIN No. 33555981488/2013-2014 and TIN No.33555981488/2014-2015, respectively dated 30.04.2019 and quash the same.
In all petitions:
For Petitioner : Mr.Raja Karthikeyan
1/3
W.P(MD)Nos.15360 to 15363 of 2022
For Respondent : Mr.G.V.Vairam Santhosh Additional Government Pleader
COMMON ORDER
The learned counsel for the petitioner circulated letters, dated 11.01.2024 to the Registry seeking permission of this Court to withdraw the writ petitions as the petitioner is intending to avail the benefit of Samathan Scheme provided by the respondent. The said letters are placed on record.
2.In view of the above, these writ petitions are dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed.
24.01.2024
Index : Yes / No Internet : Yes / No ta
To
The State Tax Officer-II, (GST)/Previously Known as CTO-II, Sivakasi, Virudhunagar District.
2/3
W.P(MD)Nos.15360 to 15363 of 2022
B.PUGALENDHI,J.
ta
W.P(MD)Nos.15360 to 15363 of 2022
24.01.2024
3/3
Tvl.G.R.Hardwares, Represented by Mrs.G.Yasodhai
The State Tax Officer-II, (GST)
B. Pugalendhi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
