Madras High Court
M/S.Karpaga Vinayagar Belaching ... vs The State Of Tamil Nadu on 1 February, 2024
Author: Senthilkumar Ramamoorthy
Bench: Senthilkumar Ramamoorthy
W.P.No.14372 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.02.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.14372 of 2021
and W.M.P.Nos.15284, 15287 of 2021
M/s.Karpaga Vinayagar Belaching Company,
Rep. by its Partner,
S.Chinnasami,
No.39A, Balasamudrampudur
Kathankanni (PO)
Kangeyam TK. ... Petitioner
-vs-
1.The State of Tamil Nadu
Represented by the
Secretary to Government
Department of Commercial Taxes
And Religious Endowments
Fort St George 600 009.
2.Assistant Commissioner (ST)
Kangeyam Assessment Circle
Kangeyam.
3.The Commercial Tax Officer
Kangeyam Assessment Circle
Kangeyam. ... Respondents
1/5
https://www.mhc.tn.gov.in/judis
W.P.No.14372 of 2021
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, pleased to issue a Writ of Certiorarified Mandamus, to call for
the impugned proceedings of the respondent in TIN:
33873083146/2013-2014 and quash the impugned order dated
16.11.2016 and the revised proceedings in TIN 33873083146/2013-
2014 dated 30.10.2019 as passed contrary to the provisions of the
Tamil Nadu Value Added Tax Act, 2006 and also against the
principles of natural justice and to further direct the second
respondent to grant a reasonable opportunity of being heard to the
petitioner as contemplated under the TNVAT Act in accordance with
law and on merits.
For Petitioner : Mr.S.Kolandasamy
For Respondents : Mr.TNC.Kaushik, AGP (T)
**********
2/5
https://www.mhc.tn.gov.in/judis
W.P.No.14372 of 2021
ORDER
Learned counsel for the petitioner submits that he has been instructed to withdraw the writ petition because the petitioner opted for the Samadhan Scheme. A letter dated 30.01.2024 was submitted for withdrawal.
2. Therefore, W.P.No.14372 of 2021 is dismissed as withdrawn without any order as to costs. Consequently, W.M.P.Nos.15284, 15287 of 2021 are closed.
01.02.2024 rna Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No To
1.The Secretary to Government, Department of Commercial Taxes And Religious Endowments, Fort St George 600 009.
2.Assistant Commissioner (ST), Kangeyam Assessment Circle, Kangeyam.
3.The Commercial Tax Officer Kangeyam Assessment Circle 3/5 https://www.mhc.tn.gov.in/judis W.P.No.14372 of 2021 Kangeyam.
SENTHILKUMAR RAMAMOORTHY,J rna W.P.No.14372 of 2021 and W.M.P.Nos.15284, 15287 of 2021 4/5 https://www.mhc.tn.gov.in/judis W.P.No.14372 of 2021 01.02.2024 5/5 https://www.mhc.tn.gov.in/judis