Spe Homes Private Limited v. Deputy Commissioner (Ct)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 28.03.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.8705 of 2025 and W.M.P.Nos.9751 & 9752 of 2025 SPE Homes Pvt. Ltd., 792, Trunk Road, 2nd Floor Thiruvallur, Poonamallee, T.N.- 600 056.
...Petitioner
Vs.
1. The Deputy Commissioner (CT) GST Appellate Authority, Chennai, No.1, PAPJM Buildings (Annexe) 3rd Floor, Greams Road, Chennai - 600 006.
2. The Deputy State Tax Officer-I (FAC) Poonamalle Assessment Circle Station : 4/109, 3rd Floor, Bangalore Chennai Highway, Varadarajauram, Nazarathpet, Chennai - 600 123.
...Respondents
Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for records from the file of the first respondent in issuing the impugned order vide Reference No. 33AAPCS1233B1ZT dated 13.01.2025 fo rthe FY GST /2018-19 to quash the same as arbitrary and further to direct the first 1/4
respondent and the second respondent to refund the ITC claimed by the petitioner after granting an opportunity of hearing to the petitioner. For Petitioner : M/s.Durga V.Bhatt For Respondents : Mr.C.Harsha Raj, Special Government Pleader (T) Order The learned counsel for the petitioner seeks permission of this Court to withdraw this Writ Petition with liberty to file fresh Writ Petition. The learned counsel has also made an endorsement to the said effect on the reverse of the Writ Petition.
2. The permission sought for by the petitioner is granted. The Writ Petition is dismissed as withdrawn with liberty, as sought for. No costs. Consequently, connected Miscellaneous Petitions are closed. 28.03.2025 sd Index : yes/no 2/4
To
1. The Deputy Commissioner (CT) GST Appellate Authority, Chennai, No.1, PAPJM Buildings (Annexe) 3rd Floor, Greams Road, Chennai - 600 006.
2. The Deputy State Tax Officer-I (FAC) Poonamalle Assessment Circle Station : 4/109, 3rd Floor, Bangalore Chennai Highway, Varadarajauram, Nazarathpet, Chennai - 600 123. 3/4
Krishnan Ramasamy,J., sd W.P.No.8705 of 2025 28.03.2025 4/4