Tvl. G.R. Hardwares vs. The State Tax Officer - Ii (GST) /
Facts
The petitioner, Tvl.G.R.Hardwares, represented by its Proprietor, filed four writ petitions before the Madurai Bench of the Madras High Court. These petitions challenged proceedings issued by the State Tax Officer-II (GST), previously known as CTO-II, Sivakasi. The impugned proceedings pertained to the assessment years 2011-2012, 2012-2013, 2013-2014, and 2014-2015, with TIN No. 33555981488 for each respective year, and were dated 30.04.2019. The petitioner sought to quash these proceedings. Subsequently, the petitioner circulated letters to the Registry on 11.01.2024, seeking permission to withdraw the writ petitions.
Held
The Court noted that the learned counsel for the petitioner had circulated letters seeking permission to withdraw the writ petitions. The reason cited for withdrawal was the petitioner's intention to avail the benefit of the Samathan Scheme provided by the respondent. In view of these letters, the Court allowed the withdrawal of the writ petitions. No costs were imposed. The operative direction was to dismiss the writ petitions as withdrawn and close the connected miscellaneous petitions.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petitions. The petitioner argued that they intend to avail the benefit of the Samathan Scheme provided by the respondent. The respondent's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
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 https://www.mhc.tn.gov.in/judis
W.P(MD)Nos.15360 to 15363 of 2022 For Respondent : Mr.G.V.Vairam Santhosh Additional Government
The judgment continues below.
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