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Madras High CourtWP/3709/2024dismissed as withdrawal

M/S.Kader Exports Private Limited v. Union Of India

2026-01-27Honourable The Chief Justice,Honourable Mr.Justice G.Arul Murugan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27.01.2026

CORAM

THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN WP Nos.3709 and 3940 of 2024 M/S.Kader Exports Private Limited (Formerly known as Devi Marine Food Exports Pvt. Ltd) Having its reg office at Old No.60, New No.30, 28th Cross Street Indhira Nagar, Chennai, Tamil Nadu 600 020 rep. By its General Manager Accounts :

Petitioner Vs 1.Union Of India Ministry of Finance Rep by its Secretary North Block New Delhi-110 001.

2.State Of Tamil Nadu Rep by Secretary Fort St. George, Chennai-600009 3.The Assistant Commissioner (ST) Adyar Assessment Circle, 2nd Floor, Integrated Building for Commercial taxes and Registration Department, Nandanam, Chennai- 600035 :

Respondents Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring Rule 96B of CGST Rules 2017 corresponding Rule 96B of TNGST Rules, 2017 as being ultra vires the Section 16 of Integrated Goods and Services Tax Act 2017 and being illegal, arbitrary, without authority of law and violative of Article 14 and Article 19(1) (g) of the Constitution of India.

For Petitioner :

Mr.Venkata Prasad P.

For Respondents :

Mr.Rajinish Pathiyil, Senior Panel Counsel, for the first respondent Mr.C.Harsha Raj, Special Government Pleader for respondents 2 and 3 COMMON

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Learned counsel for the petitioner, at the outset, gives up challenge to the validity of Rule 96B of CGST Rules, 2017, corresponding Rule 96B of TNGST Rules, 2017 and submits that the petitioner intends to confine the challenge only to the legality part. The petitioner seeks leave to withdraw the petitions.

2. In that view of the matter, the petitions are dismissed as withdrawn. There will be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (G.ARUL MURUGAN, J.) 27.01.2026 : Yes/No tar

To 1.The Secretary Ministry of Finance North Block New Delhi-110 001.

2.The Secretary State Of Tamil Nadu Fort St. George, Chennai-600009 3.The Assistant Commissioner (ST) Adyar Assessment Circle, 2nd Floor, Integrated Building for Commercial taxes and Registration Department, Nandanam, Chennai- 600035

THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN , J.

(tar) WP Nos.3709 of 2024 etc.

27.01.2026