Heard together (2 matters)
WP(MD)No.13258 of 2020
WP(MD)No.13750 of 2020
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
WMP(MD). No.16054 of 2021
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
Civil Appellate Jurisdiction
Thursday, the Sixteenth day of June Two Thousand
and Twenty Two
PRESENT
The Hon`ble Mr.Justice M.NIRMAL KUMAR
WMP(MD)Nos.16054 & 16049 of 2021
in
WP(MD)Nos.13258 & 13750 of 2021
Thirugnanam Chandraprakash
Proprietor of
Tvl.Sree Easwaren Tools and Services
... Petitioner in
WMP(MD).No. 16054/2021
Balasubramanian Deppalakshmi
Proprietor of
Tvl.Akshayaa Tools and Services ... Petitioner in
WMP(MD).No. 16049/2021
Vs
The State Tax Officer
Mailamchandi Ii Assessment Circle,
Trichy 20.
... Respondent in
WMP(MD).No. 16054/2021
The State Tax Officer
Gandhimarket Assessment Circle,
Trichy 20.
... Respondent in
WMP(MD).No. 16049/2021
Prayer in WMP(MD)Nos.16054 & 16049 of 2021 :- Writ Miscellaneous
Petitions filed under Article 226 of Constitution of India, to
restore W.P.(MD)Nos.13258 & 13750 of 2020 dated 05.10.2021 on the
file of this Hon'ble Court and thus render justice.
Prayer in WP(MD)No.13258 of 2020 :- Writ Petition is filed under
Article 226 of the Constitution of India, praying this Court to
issue a writ of certiorarified mandamus or any other appropriate
writ, order or direction calling for the records of the respondent
in Form GST DRC-02 dated 05/02/2020 bearing reference
no.210211180000471 and quash the same and further direct the
respondent to accept the manually filed TRAN-1 dated 13.12.2019 and
allow the transitional input tax credit availed therein.
1/3
https://hcservices.ecourts.gov.in/hcservices/
WMP(MD). No.16054 of 2021
Prayer in WP(MD)No.13750 of 2020 :- Writ Petition is filed under
Article 226 of the Constitution of India, praying this Court To
issue a Writ of Certiorarified Mandamus calling for the records of
the respondent in Form GST DRC-02 dt 23.1.2020 bearing reference no.
210211180000472 and quash the same and further direct the respondent
to accept the manually filed TRAN-1 dt 13.12.2019 and allow the
transitional input tax credit availed therein.
ORDER:- These Writ Miscellaneous Petitions coming on for orders on
this day and upon perusing the petition and the affidavit filed in
support thereof and upon hearing the arguments of Mr.A.Srinivasan
for Mr.Adithya Reddy, Advocate for the Petitioner in both WMPs and
of Mr.P.Subbaraj, Special Government Pleader for the Respondent in
both WMPs this Court made the following order:- On being satisfied with the reasongings given in the affidavits and on hearing the learned counsel for the petitions, this court in the view that the writ petition requires further hearing. Hence the orders dated 05.10.2021 is setaside and the Writ Petition is restored to file. Post the Writ peitions for hearing on 06/07/2022. Assistant Registrar(CS-III) //// /06/2022 Sub Assistant Registrar(CS) TO 1.The State Tax Officer Mailamchandi Ii Assessment Circle, Trichy 20. 2.The State Tax Officer Gandhimarket Assessment Circle, Trichy 20. Copy to: The Section Officer, Writ Section, Madurai Bench of Madras High Court, Madurai. 2/3 https://hcservices.ecourts.gov.in/hcservices/
WMP(MD). No.16054 of 2021 ORDER DATED : 16/06/2022 ========================== ORDER ==========================
WMP(MD)Nos.16054 & 16049 of 2021 in WP(MD)Nos.13258 & 13750 of 2021 Giving direction and etc. as stated within.
KB(23.06.2022) 3P 4C 3/3 https://hcservices.ecourts.gov.in/hcservices/