Coromandel Engineering Company Limited v. The Deputy State Tax Officer (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 04.02.2025

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. No.2895 of 2024 Coromandel Engineering Company Limited, Represented by Mr.P.Ravichandran, Chief Financial Officer, No.V.Floor, 43, "Parry House", Moore Street, Chennai-600 001.

... Petitioner Vs.

1.The Deputy State Tax Officer (ST), Loan Square Assessment Circle, No.32, Integrated Commercial Taxes Office Complex, Elephant Gate Bridge Road, Chennai-600 003.

2.The State of Tamil Nadu, Represented by its Secretary, Commercial Taxes Department, Fort St.George, Chennai-600 009.

3.Union of India, Ministry of Finance, Raj Parth Marg, "E" Block, Central Secretariat, New Delhi-110 011.

... Respondents 1/4

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records in Notification No.9/2013-Central Tax dated 31.03.2023 on the files of the 3rd Respondent herein and quash the same as ultra vires Section 168A of the Tamil Nadu Goods and Services Tax Act, 2017 apart from being violative of Article 14, 246A and 265 of the Constitution of India, 1950.

For Petitioner : Mr.K.A.Parthasarathy For Respondents : Mr.V.Prashanth Kiran Government Advocate (for R1, R2) Mr.Rajinish Pathiyil Senior Standing Counsel (for R3)

ORDER

Today when the matter was taken up for hearing, the learned counsel for the petitioner sought permission of this Court to withdraw the writ petition. He has also made an endorsement to that effect.

2. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn. No Costs. Consequently, the connected miscellaneous petition is closed. 04.02.2025 Speaking (or) Non Speaking Order Index : Yes/ No mka 2/4

To:

1.The Deputy State Tax Officer (ST), Loan Square Assessment Circle, No.32, Integrated Commercial Taxes Office Complex, Elephant Gate Bridge Road, Chennai-600 003.

2.The Secretary, Commercial Taxes Department, Fort St.George, Chennai-600 009.

3.The Ministry of Finance, Raj Parth Marg, "E" Block, Central Secretariat, New Delhi-110 011.

3/4

MOHAMMED SHAFFIQ, J.

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