Citation : 2024 Latest Caselaw 20730 Mad
Judgement Date : 23 October, 2024
W.A.No.4306 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.10.2024
CORAM
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
and
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.A.No.4306 of 2019
and
C.M.P.No.27317 of 2019
M/s.Balaji Theatre,
Represented by its Partner
R.Perumal,
S/o.Rathinasabapathy,
No.118, Kamarajar Salai,
Puducherry - 11. ... Appellant
-Vs-
1. The Chief Secretary,
Secretariat Officer,
Government of Puducherry.
2. The Secretary,
Local Administration Department,
Secretariat Officer,
Government of Puducherry.
3. The District Magistrate-cum-Licensing Authority,
Government of Puducherry,
Puducherry.
4. The Director,
Local Administration Department,
Government of Puducherry,
Puducherry.
5. The Commissioner,
https://www.mhc.tn.gov.in/judis
1/5
W.A.No.4306 of 2019
Oulgaret Municipality,
Oulgaret, Puducherry.
6. The Commissioner (CT),
Commercial Tax Department,
GST Officer, 100 Feet Road,
Ellaipillaichavadi, Puducherry.
7. The Union of India,
Represented by its Secretary to Government,
Ministry of Finance,
North Block,
New Delhi - 110 001.
8. The Goods and Services Tax Council,
Represented by its Special Secretary,
Head of Secretariat,
GST Council Secretariat,
9th Floor, Tower-II, Jeevan Bharathi Building,
Janpath Road, Cannaught Place,
New Delhi - 110 001. ... Respondents
(R7&R8 impleaded as proposed respondents vide order dated 25.02.2020 made
in C.M.P.No.1248 of 2020 in W.A.No.4306 of 2016 by VKJ&RSKJ)
PRAYER : Appeal filed under Clause 15 of Letters Patent, to set aside the
order in W.P.No.33077 of 2018 dated 20.11.2019.
For Appellant : Mr.P.Dinesh Kumar
For Respondents : Mr.J.Kumaran
Addl. Govt. Pleader for R1 to R4
Mr.M.Gopi
for Mr.T.M.Naveen for R5
Mr.Venkatasamy Baby
Central Government Standing Counsel
for R6 to R8
JUDGMENT
https://www.mhc.tn.gov.in/judis
(Judgment of the Court was delivered by R.SURESH KUMAR, J.)
It is brought to our notice by the learned representing counsel appearing
for the appellant / writ petitioner that, the appellant / writ petitioner is no more,
i.e., Partner of the Theatre is no more, therefore, he could not get any further
instructions despite efforts have been taken in this regard.
2. Recording the said submission, this Writ Appeal is dismissed as abated
with a liberty to the appellant / writ petitioner to revive the same in case on
behalf of the appellant / writ petitioner if any one comes forward as a Partner or
Managing Partner to restore the case and to get along with the same in future.
No costs. Consequently, connected miscellaneous petition is closed.
(R.S.K., J.) (C.S.N., J.)
23.10.2024
NCC : Yes / No
Index : Yes / No
Speaking Order : Yes / No
vji
To
1. The Chief Secretary,
Secretariat Officer,
https://www.mhc.tn.gov.in/judis
Government of Puducherry.
2. The Secretary, Local Administration Department, Secretariat Officer, Government of Puducherry.
3. The District Magistrate-cum-Licensing Authority, Government of Puducherry, Puducherry.
4. The Director, Local Administration Department, Government of Puducherry, Puducherry.
5. The Commissioner, Oulgaret Municipality, Oulgaret, Puducherry.
6. The Commissioner (CT), Commercial Tax Department, GST Officer, 100 Feet Road, Ellaipillaichavadi, Puducherry.
7. The Secretary to Government, The Union of India, Ministry of Finance, North Block, New Delhi - 110 001
8. The Special Secretary, The Goods and Services Tax Council, Head of Secretariat, GST Council Secretariat, 9th Floor, Tower-II, Jeevan Bharathi Building, Janpath Road, Cannaught Place, New Delhi - 110 001.
https://www.mhc.tn.gov.in/judis
R.SURESH KUMAR, J.
and C.SARAVANAN, J.
vji
and
23.10.2024
https://www.mhc.tn.gov.in/judis
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