Wp(C)/31423/2019 Of Hindustan Newsprint Ltd v. Income Tax Officer(Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN WEDNESDAY, THE 24 DAY OF JULY 2024 / 2ND SRAVANA, 1946WP(C) NO. 31423 OF 2019 PETITIONER: HINDUSTAN NEWSPRINT LTD.NEWSPRINT NAGAR P.O., VELLOOR, KOTTAYAM DISTRICT, KERALA-686616, REPRESENTED BY ITS HEAD OF DEPARTMENT (FINANCE). BY ADVS.V.KRISHNA MENONSRI.E.K.MADHAVANSMT.P.VIJAYAMMASMT.J.SURYA RESPONDENT: INCOME TAX OFFICER(TDS)OFFICE OF THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDING, L.B.SHASTRI ROAD, KOTTAYAM-686001. OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM -STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 24.07.2024, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: :-2-: SHOBA ANNAMMA EAPEN,J ------------------------------------------------ W.P(C)NO.31423 OF 2019 - C ------------------------------------------------ Dated this the 24th day of July, 2024 J U D G M E N T The writ petition is filed seeking the following reliefs:- i) to issue a writ of certiorari or any other appropriate writ, order ordirection calling for the records leading to issuance of the notice of demanddated 4.11.2019 evidenced by Ext.P2 and to quash Ext.P2. ii) to issue a writ of mandamus or any other appropriate writ,order or direction directing the respondent to consider and pass orders onthe letter dated 14.8.2019 evidenced by Ext.P1; iii) to issue a writ of mandamus or any other appropriate writ,order or direction to direct the respondent not to enforce the demand madeas per notice evidenced by Ext.P2 till the National Company Lw TribunalKochi Bench passes final order on the proposal submitted by the StateGovernment in the interlocutory application with affidavit dated 7.11.2019filed in TIBA No.3 of 2019. 2. Today when the case is taken up for hearing, the learned Standing Counsel for the respondent submits that liquidation proceedings were over and part of the amount was paid by the Interim Resolution Professional (IRP), and the respondent received an amount of ₹58,65,937/- through the proceedings.Since the IRP has settled the claim amount, the Standing Counsel submits thatthey are precluded from proceeding further against the petitioner. Recording the submission of the learned Standing Counsel for therespondent, the writ petition is closed. MBS/ sd/- SHOBA ANNAMMA EAPEN,JUDGE APPENDIX OF WP(C) 31423/2019 PETITIONER'S EXHIBITS:- EXHIBIT P1TRUE COPY OF THE PETITION DATED 14.8.2019. EXHIBIT P2TRUE COPY OF THE ORDER DATED 4.11.2019PASSED BY THE RESPONDENT. EXHIBIT P3 TRUE COPY OF THE NOTICE OF DEMAND DATED4.11.2019. EXHIBIT P4 TRUE COPY OF THE LETTER DATED 06.11.2019.TRUE COPY OF THE E-MAIL DATED 11.11.2019. EXHIBIT P5EXHIBIT P6 TRUE COPY OF THE MINUTES OF THE MEETINGHELD ON 15.11.2019.