Sharda Motor Industries Ltd vs The Assistant Commisioner (St)
2022 Latest Caselaw 16330 Mad

                                                                        W.P.No. 4968, 4971 & 4973 of 2020

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED: 13.10.2022

                                                         CORAM

                                  THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                        W.P.No. 4968, 4971 & 4973 of 2020 and
                                                WMP.No.5870 of 2020

                     Sharda Motor Industries Ltd.
                     Represented by thte President,
                     K.K.Sharma,
                     G-20, SIPCOT Industrial Park,
                     Irrungattukottai, Sriperumbudur Taluk,
                     Kancheepuram District-602 117.                     ...Petitioner in all WPs
                                                        Vs.

                     The Assistant Commisioner (ST)
                     Sripeerumbudur Assessment Circle.
                     Varadarajapuram-602 103.                           ...Respondent in all WPs

                     Prayer in WP.No.4968 of 2020: Writ Petition filed under Article 226 of the
                     Constitution of India, to issue a Writ of certiorari calling for the records on
                     the files of the respondent herein in CST No.694658/2014-15 dated
                     18.06.2019 in so far as it relates to the levy of tax on the turnover of
                     Rs.22,32,954/-.
                     Prayer in WP.No.4973 of 2020: Writ Petition filed under Article 226 of the
                     Constitution of India, to issue a Writ of mandamus directing the respondent
                     herein to reopen the assessment in CST No.694658/2014-15 dated
                     18.06.2019 and accept the Form F declaration in F Form
                     No.27081541456393, in the light of the judgment of the Division Bench of
                     this Hon'ble Court in Hewlet Packard India Pvt. Ltd. Vs. State of Tamil
                     Nadu reported in 2017 101 VST 312 (Mad) as prayed by the petitioner in
                     the application dated 03.02.2020.
                     Prayer in WP.No.4971 of 2020: Writ Petition filed under Article 226 of the
                     Constitution of India, to issue a Writ of certiorari calling for the records on

                     1
https://www.mhc.tn.gov.in/judis
                                                                              W.P.No. 4968, 4971 & 4973 of 2020

                     the files of the respondent herein in TIn No.33921661341/2014-15/A3 dated
                     14.01.2020 and quash the same.
                                          In all WPs
                                              For Petitioner  : Mr.S.Sarath Kumar for
                                                              : Mr.N.Prasad
                                              For Respondents : Mr.V.Prasanth Kiran,
                                                                Government Advocate

                                                          ORDER

Mr.S.Sarath Kumar, learned counsel appearing for the petitioner

would submit that pending writ petition a refund order of assessment dated

28.02.2020 has been passed by the respondent, a copy of which is placed on

record, reducing the disputed demand to a sum of Rs.28,229/- which the

petitioner has also remitted.

2. With the above, the petitioner is not interested in pursuing the writ

petition any further and recording the aforesaid, these writ petitions are

closed. No costs. Connected miscellaneous petitioner is closed.

13.10.2022

Index : Yes/No Speaking Order/Non speaking Order ska

https://www.mhc.tn.gov.in/judis W.P.No. 4968, 4971 & 4973 of 2020

To

The Assistant Commisioner (ST) Sripeerumbudur Assessment Circle. Varadarajapuram-602 103.

https://www.mhc.tn.gov.in/judis W.P.No. 4968, 4971 & 4973 of 2020

DR.ANITA SUMANTH,J.

ska

W.P.No. 4968, 4971 & 4973 of 2020 and WMP.No.5870 of 2020

13.10.2022

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