T.C.Nos.44 of 2019, 8 to10, 11, 14, 15 and 53 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.03.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ T.C.Nos. 44 of 2019, 8 to10, 11, 14, 15 and 53 of 2021 TC No.44 of 2019 The Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry. .. Petitioner -vs- M/s. Salila Auto Fuel, Pandakkal, Mahe-673 310. .. Respondent Prayer: Tax Case filed under Section 51 of Puducherry Value Added Tax Act, 2007, against the order dated 12.02.2019 passed in Tax Appeal No.34 of 2017 on the file of Tax Appellate Tribunal, Puducherry. TC No.8 of 2021 The Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry. .. Petitioner -vs- https://www.mhc.tn.gov.in/judis T.C.Nos.44 of 2019, 8 to10, 11, 14, 15 and 53 of 2021 M/s.Sivaprakash Agencies R.S.No.17/4 (P), Siruvanthadu Road, Madukarai Village, Puducherry 605 105. .. Respondent Prayer: Tax Case filed under Section 51 of Puducherry Value Added Tax Act, 2007, against the order dated 22.01.2020 passed in Tax Appeal No.25 of 2017 on the file of Tax Appellate Tribunal, Puducherry. TC No.9 of 2021 The Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry. .. Petitioner -vs- M/s.J. Kay Agencies Villupuram Main Road, Puducherry. .. Respondent Prayer: Tax Case filed under Section 51 of Puducherry Value Added Tax Act, 2007, against the order dated 22.01.2020 passed in Tax Appeal No.31 of 2017 on the file of Tax Appellate Tribunal, Puducherry. TC No.10 of 2021 The Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry. .. Petitioner -vs- M/s Sri Harish Agencies, Vazhudavur Road, Katterikuppam, Puducherry. .. Respondent https://www.mhc.tn.gov.in/judis T.C.Nos.44 of 2019, 8 to10, 11, 14, 15 and 53 of 2021 Prayer: Tax Case filed under Section 51 of Puducherry Value Added Tax Act, 2007, against the order dated 28.11.2019 passed in Tax Appeal No.15 of 2017 on the file of Tax Appellate Tribunal, Puducherry. TC No.11 of 2021 The Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry. .. Petitioner -vs- M/s Sivaprakasam Agencies, R.S.No.17/4 (P), Siruvanthadu Road, Madukarai Village, Puducherry-605 105. .. Respondent Prayer: Tax Case filed under Section 51 of Puducherry Value Added Tax Act, 2007, against the order dated 22.01.2020 passed in Tax Appeal No.24 of 2017 on the file of Tax Appellate Tribunal, Puducherry. TC No.14 of 2021 The Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry. .. Petitioner -vs- M/s Sivaprakasam Agencies, R.S.No.17/4 (P), Siruvanthadu Road, Madukarai Village, Puducherry-605 105. .. Respondent Prayer: Tax Case filed under Section 51 of Puducherry Value Added Tax Act, 2007, against the order dated 22.01.2020 passed in Tax Appeal No.26 of 2017 on the file of Tax Appellate Tribunal, Puducherry. Page 3 of 6 https://www.mhc.tn.gov.in/judis T.C.Nos.44 of 2019, 8 to10, 11, 14, 15 and 53 of 2021 TC No.15 of 2021 The Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry. .. Petitioner -vs- M/s.J. Kay Agencies Villupuram Main Road, Puducherry. .. Respondent Prayer: Tax Case filed under Section 51 of Puducherry Value Added Tax Act, 2007, against the order dated 22.01.2020 passed in Tax Appeal No.30 of 2017 on the file of Tax Appellate Tribunal, Puducherry. TC No.53 of 2021 The Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry. .. Petitioner -vs- M/s Sri Harish Agencies, Vazhudavur Road, Katterikuppam, Puducherry. .. Respondent Prayer: Tax Case filed under Section 51 of Puducherry Value Added Tax Act, 2007, against the order dated 28.11.2019 passed in Tax Appeal No.16 of 2017 on the file of Tax Appellate Tribunal, Puducherry. For Petitioner in all TCs. : Mr.S.Ravee Kumar Govt. Pleader (Puducherry) https://www.mhc.tn.gov.in/judis T.C.Nos.44 of 2019, 8 to10, 11, 14, 15 and 53 of 2021 For Sole Respondent in TC.44/2019 & 15/2021 : No appearance in TCs.8, 9 & 14/2021 : Mr.K.M.Balaji in TCs.10, 11 & 53/2021 : Mr.K.Govi Ganesan * * * * * COMMON ORDER (Order of the Court was made by the Hon'ble Chief Justice) Mr.Ravee Kumar seeks leave to withdraw these tax cases, since, according to him, assessees have settled the dues under The Puducherry Settlement of Arrears Act, 2020. Tax Cases are, accordingly, dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (MOHAMMED SHAFFIQ, J.) 25.03.2025 Index : Yes/No Neutral Citation : Yes/No sra https://www.mhc.tn.gov.in/judis T.C.Nos.44 of 2019, 8 to10, 11, 14, 15 and 53 of 2021 The Hon'ble Chief Justice and Mohammed Shaffiq, J. (sra) To 1. The Appellate Assistant Commissioner (CT), Commercial Taxes Department, Puducherry. 2. The Tax Appellate Tribunal, Puducherry. T.C.Nos.44 of 2019, 8 to10, 11, 14, 15 and 53 of 2021 25.03.2025 https://www.mhc.tn.gov.in/judis