Lakshmi Dresses v. The Deputy Commissioner (St)(Gst)(Appeal)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 21.01.2025
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.1229 of 2025 and W.M.P.Nos.1478 and 1480 of 2025 M/s.Lakshmi Dresses, Rep. By its Proprietor Mr.Karuppanamudaliar Jayaprakash, No.47, 49, Kamaraj Road, Tiruppur 641 604.
... Petitioner Vs.
1.The Deputy Commissioner (ST) (GST) (Appeal), Erode and Salem, Goods & Services Tax Department, Integrated New Commercial Taxes Building, 3rd Floor, S.F.No.400/1,7,8,46, Pudur B Village, Erode 638 002.
2.The Deputy Commercial Tax Officer, Tiruppur South Assessment Circle, Tiruppur 641 604.
... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus by calling for records pertaining to the impugned order passed by the first respondents dated 1/4
10.09.2024 bearing ROC No.2714/2024/A1 and quash the same and consequently direct the first respondent to permit the petitioner to file a fresh appeal with correct documents against the adjudication order passed by the second respondent vide Ref.No.ZD330424255684B/30.04.2024 without insisting the payment of pre-deposit amount.
For Petitioner : Mr.S.I.Sharukumar For Respondents : Mr.C.Harsha Raj, Additional Government Pleader.
ORDER
Today when the matter is taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition with a liberty to file an appeal. He has also made an endorsement to that effect.
2. The learned counsel for the petitioner would request four weeks time to file an appeal, which was not seriously objected to by the learned counsel for the respondents.
2/4
3. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn. The petitioner is at liberty to challenge the impugned order by way of an appeal(s), if so advised, within a period of 4 weeks from the date of receipt of a copy of this order. If such appeal(s) is filed, the Appellate Authority shall, subject to the petitioner complying with the statutory conditions relating to appeal including pre-deposit, entertain the same without reference to limitation. No costs. Consequently, connected miscellaneous petitions are closed.
21.01.2025 Speaking (or) Non Speaking Order Index : Yes/ No shk 3/4
MOHAMMED SHAFFIQ, J.
shk To:
1.The Deputy Commissioner (ST) (GST) (Appeal), Erode and Salem, Goods & Services Tax Department, Integrated New Commercial Taxes Building, 3rd Floor, S.F.No.400/1,7,8,46, Pudur B Village, Erode 638 002.
2.The Deputy Commercial Tax Officer, Tiruppur South Assessment Circle, Tiruppur 641 604.
W.P. No.1229 of 2025 and W.M.P.Nos.1478 and 1480 of 2025 21.01.2025 4/4