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2025 DAILYLAW 68443 (MAD)

M/S.OMR ESCAPADE v. The State Tax Officer

WMP/22186/2024 · 2025-01-07

Anita Sumanth

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

WMP NO. 22186 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH WMP NO. 22186 of 2024 AND WMP NO. 22187 OF 2024,WMP NO. 22189 OF 2024 M/s.Omr Escapade Rep by its Managing Partner Thiru K. Ranjitha baba S/O. Karuppasamy No 92, Old Mahabalipuram Road Navalur Kancheepuram District chennai- 130 Petitioner(s) Vs The State Tax Officer Office of the Deputy Commissioner Inspection Group IX Intelligence - II First Floor No 1, Greams Road chennai- 6 Respondent(s) WMP NO. 22187 of 2024 M/s.Omr Escapade Rep by its Managing Partner Thiru. K. Ranjith Baba, S/o. Karuppasamy, No. 92, Old Mahabalipuram Road, Navalur, Kanchipuram District, Chennai - 600130. Petitioner(s) Vs The State Tax Officer Rep by its Managing Partner Thiru. K. Ranjith Baba, S/o. Karuppasamy, No. 92, Old Mahabalipuram Road, Navalur, Kanchipuram District, Chennai - 600130. Respondent(s) WMP NO. 22189 of 2024 M/s.Omr Escapade, Rep. by its Managing Partner, Thiru. K.Ranjith Baba, S/o.Karuppasamy, No.92, Old Mahabalipuram Road, Navalur, kanchipuram District, Chennai 6000130. Petitioner(s) Vs https://www.mhc.tn.gov.in/judis The State Tax Officer Rep. by its Managing Partner, Thiru. K.Ranjith Baba, S/o.Karuppasamy, No.92, Old Mahabalipuram Road, Navalur, kanchipuram District, Chennai 6000130. Respondent(s) WMP NO. 22186 of 2024 For Petitioner(s): Rajkumar P For Respondent(s): WMP NO. 22187 of 2024 For Petitioner(s): RAJKUMAR P For Respondent(s): WMP NO. 22189 of 2024 For Petitioner(s): RAJKUMAR P For Respondent(s): ORDER I see no reason to entertain petitions of the present nature. Order dated 21.03.2023 closing the writ petitions as withdrawn was passed after several opportunities were granted to the learned counsel on record for the petitioner to obtain instructions. 2.The order records that an endorsement was made by the learned counsel for the petitioner on the basis of which the writ petitions were closed. The present petitions have been filed seeking to recall order dated 21.03.2023 and the operative portion of the affidavit reads as follows: '4.The Advocate sent a whatsApp message on March 16, 2022 to me stating that due to non-co-operation from my end, she is forced to withdraw the writ petition filed by her and also informed me that that on 17.3.2022 she will https://www.mhc.tn.gov.in/judis withdraw the writ(s) filed by her on behalf of my company. I could not respond to this whatsApp message as I saw this message only at a later date. In the meantime, a letter dated 13.4.2022 was received in my email id from the Advocate in which it was stated that the three Writ Petitions were posted for hearing 28.3.2022 and the case was adjourned after two weeks for arguments and that she had made several attempts to contact the petitioner to discuss about the subject referred in the Writ Petitions and since there was no response, she would be left with no other option except to report “No instruction from my end” before the High Court. Truly I could not respond to this mail also as I was not well and also due to the many financial issues circulating around me from all quarters added with physical problems. In fact I was mentally and emotionally not keeping well to answer any phone calls or send a reply.' 3.The averments at paragraph 4 would itself reveal clearly that the petitioner was well aware of the fact that the matters were listed for hearing and he has also chronicled the efforts made by the learned counsel to contact him. The reasons set out for the lack of response at his end, are stated to be medical and financial. However, there are no records or any evidence that have been placed along with the petition, endorsing the aforesaid submission. 4.In light of the aforesaid, I am not inclined to intervene and hence, these miscellaneous petitions are dismissed. 07-01-2025 vs https://www.mhc.tn.gov.in/judis WMP NO. 22186 of 2024 To 1. The State Tax Officer Office of the Deputy Commissioner Inspection Group IX Intelligence - II First Floor No 1, Greams Road chennai- 6 WMP NO. 22187 of 2024 1. The State Tax Officer Rep by its Managing Partner Thiru. K. Ranjith Baba, S/o. Karuppasamy, No. 92, Old Mahabalipuram Road, Navalur, Kanchipuram District, Chennai - 600130. WMP NO. 22189 of 2024 1. The State Tax Officer Rep. by its Managing Partner, Thiru. K.Ranjith Baba, S/o.Karuppasamy, No.92, Old Mahabalipuram Road, Navalur, kanchipuram District, Chennai 6000130. https://www.mhc.tn.gov.in/judis