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M/s.Sasiraj Traders Vs The Superintendent (Ecm) — Writ and Judicial Review | Madras HC (2025)

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Madras HC
2025
M/s.Sasiraj Traders Vs The Superintendent (Ecm)M/s.Sasiraj Traders v. The Superintendent (Ecm)

Dismissed¶21

M/s.Sasiraj Traders v. The Superintendent (Ecm)

Madras HC18 Mar 2025WP/26019/2021

Case brief

AI extract

What is this about?

Madras High Court; W.P. No.26019 of 2021; W.M.P. No.27467 of 2021; Mohammed Shaffiq, J.; judgment dated 18.03.2025; Article 226; writ of mandamus; GST and Central Excise assessment proceedings; Superintendent (ECM) Chennai North Commissionerate; Superintendent (Group-1) Head quarters Preventive Unit Chennai South; Superintendent of GST and Central Excise Range-IV T.Nagar Division; notices DIN 20210359TLO20000B9A8 dated 31.03.2021 and DIN 20210559TK0000714644 dated 03.06.2021; alleged harassment by revenue; dismissal as infructuous; endorsement by petitioner's counsel; no costs; Sasiraj Traders; proprietor R.Sasikala; advocates D.Vijayakumar, T.Ramesh Kutty (Senior Panel Counsel), B.Sivaraman (Junior Panel Counsel).

What did the court decide?

None; writ petition dismissed as infructuous with no costs and the connected miscellaneous petition closed.

Why is it important?

Recording the submission and the endorsement of the petitioner's counsel that the matter had become infructuous, the Court dismissed the writ petition as infructuous, awarded no costs, and closed the connected miscellaneous petition (W.M.P. No.27467 of 2021); the merits of the assessment dispute were not decided. ¶21

What the court decided

AI extract

Outcome

None; writ petition dismissed as infructuous with no costs and the connected miscellaneous petition closed.

Issue for consideration

Whether a writ of mandamus should be issued directing the 2nd respondent not to harass the petitioner and the 1st and 3rd respondents to complete the assessment proceedings in pursuance of the notices dated 31.03.2021 and 03.06.2021, in accordance with law after providing due opportunity to the petitioner.

Court's answer

Recording the submission and the endorsement of the petitioner's counsel that the matter had become infructuous, the Court dismissed the writ petition as infructuous, awarded no costs, and closed the connected miscellaneous petition (W.M.P. No.27467 of 2021); the merits of the assessment dispute were not decided.

Detailed headnote1 paragraphs

Madras High Court (Mohammed Shaffiq, J.), W.P. No.26019 of 2021, decided 18.03.2025. Writ petition under Article 226 of the Constitution of India by M/s. Sasiraj Traders seeking a writ of mandamus directing the 2nd respondent not to harass the petitioner and the 1st and 3rd respondents to complete assessment proceedings in pursuance of notices DIN: 20210359TLO20000B9A8 dated 31.03.2021 and DIN: 20210559TK0000714644 (e-mail) dated 03.06.2021, with due opportunity in accordance with law. At hearing, learned counsel for the petitioner submitted that the matter had become infructuous and made an endorsement to that effect. The Court recorded the submission and endorsement and dismissed the writ petition as infructuous with no costs, closing the connected miscellaneous petition W.M.P. No.27467 of 2021. The merits were not adjudicated.

A

W.P. No.26019 of 2021

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 18.03.2025

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

W.P. No.26019 of 2021 and

W.M.P. No.27467 of 2021

M/s.Sasiraj Traders, Rep. By its Proprietor Mrs.R.Sasikala, No.127/43, Old Mambalam Road, W.Mambalam, Chennai-33. ... Petitioner

Vs.

1.The Superintendent (ECM), Chennai North Commissionerate, 2^nd Floor, GST Bhavan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

2.The Superintendent (Group-1), Head quarters preventive Unit, Chennai South Commissionerate, MHU Complex, Nandanam, Chennai-600 035.

3.The Superintendent of GST and Central Excise, Range-IV, T.Nagar Division, Chennai South Commissionerate, 692, MHU Complex, Anna Salai, Nandanam, Chennai-600 035. ... Respondents

https://www.mhc.tn.gov.in/judis

1/4

W.P. No.26019 of 2021

PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus directing the 2^nd Respondent not to harass the petitioner in the 1^st or 3^rd Respondent to complete the assessment proceedings in pursuance to their notice DIN: 20210359TLO20000B9A8 dated 31.03.2021 and DIN: 20210559TK0000714644 e-mail dated 03.06.2021 in accordance with law after providing due opportunity to the petitioner in accordance with law.

For Petitioner : Mr.D.Vijayakumar For Respondents : Mr.T.Ramesh Kutty Senior Panel Counsel Assisted by Mr.B.Sivaraman Junior Panel Counsel

ORDER

When the matter was taken up for hearing, the learned counsel for the

petitioner made a submission that the matter has become infructuous. He has also made an endorsement to that effect.

2. Recording the submission and the endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as infructuous. No costs. Consequently, connected miscellaneous petition is closed.

18.03.2025

Speaking (or) Non Speaking Order Index : Yes/ No Neutral Citation: Yes/No mka

https://www.mhc.tn.gov.in/judis

2/4

W.P. No.26019 of 2021

To:

1.The Superintendent (ECM), Chennai North Commissionerate, 2^nd Floor, GST Bhavan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

2.The Superintendent (Group-1), Head quarters preventive Unit, Chennai South Commissionerate, MHU Complex, Nandanam, Chennai-600 035.

3.The Superintendent of GST and Central Excise, Range-IV, T.Nagar Division, Chennai South Commissionerate, 692, MHU Complex, Anna Salai, Nandanam, Chennai-600 035.

https://www.mhc.tn.gov.in/judis

3/4

W.P. No.26019 of 2021

MOHAMMED SHAFFIQ, J.

mka

W.P. No.26019 of 2021

18.03.2025

https://www.mhc.tn.gov.in/judis

4/4

Issues for consideration

1 issue framed by the court

AI extract

1.
Whether a writ of mandamus should be issued directing the 2nd respondent not to harass the petitioner and the 1st and 3rd respondents to complete the assessment proceedings in pursuance of the notices dated 31.03.2021 and 03.06.2021, in accordance with law after providing due opportunity to the petitioner.¶16
The court held
Recording the submission and the endorsement of the petitioner's counsel that the matter had become infructuous, the Court dismissed the writ petition as infructuous, awarded no costs, and closed the connected miscellaneous petition (W.M.P. No.27467 of 2021); the merits of the assessment dispute were not decided.ratio¶21

Statutes considered

1 provisions across 1 enactments

AI extract

Constitution of IndiaArticle 226¶16

Procedural history

How this case reached the court

AI extract

Prior proceeding
Notice bearing DIN: 20210359TLO20000B9A8 dated 31.03.2021 issued by the revenue, in pursuance of which completion of assessment proceedings against the petitioner was sought.¶16
Prior proceeding
Follow-up e-mail bearing DIN: 20210559TK0000714644 dated 03.06.2021 from the revenue referred to in the prayer.¶16

Parties & counsel

AI extract

petitioner
M/s.Sasiraj Traders, Rep. By its Proprietor Mrs.R.Sasikala¶8
Mr.D.Vijayakumar
respondent
The Superintendent (ECM), Chennai North Commissionerate¶10
Mr.T.Ramesh Kutty (Sr.), Mr.B.Sivaraman
respondent
The Superintendent (Group-1), Head quarters preventive Unit, Chennai South Commissionerate¶11
respondent
The Superintendent of GST and Central Excise, Range-IV, T.Nagar Division, Chennai South Commissionerate¶12

Coram

AI extract

MOHAMMED SHAFFIQauthor¶5

Case details

As recorded by the court registry

Court: Madras HC
Decided on: 18 Mar 2025 · March
Registered: 2 Dec 2021
Case no.: WP/26019/2021
CNR: HCMA011534652021
Topic: Writ and Judicial Review
Bench: Mohammed Shaffiq
Disposal: DISMISSED AS INFRUCTUOUS
Case type: W.P.

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Cite this judgement

M/s.Sasiraj Traders v. The Superintendent (Ecm), WP/26019/2021 (MAD), decided on 18 March 2025.

The Madras High Court publishes no neutral citation for this judgement — cite it by case number and date of decision.

Statutes1

Constitution of IndiaArticle 226

View all statutes

Procedural history2

Notice bearing DIN: 20210359TLO20000B9A8 dated 31.03.2021 issued by the revenue, in pursuance of which completion of assessment proceedings against the petitioner was sought.
Follow-up e-mail bearing DIN: 20210559TK0000714644 dated 03.06.2021 from the revenue referred to in the prayer.

View full history

Bench / Coram

MOHAMMED SHAFFIQ

Parties & counsel