M/S Sakthi Enterprises v. The Deputy State Tax Officer I(St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 27.03.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.12154 & 12156 of 2025 M/s.Sakthi Enterprises, Rep by its Proprietrix, K.Karpagapriya, No.20/23, Puthu Street, Poonamallee, Tiruvallur 600 056 ... Petitioner Vs.

1.The Deputy State Tax Officer-I (ST), Poonamallee Assessment Circle, No.4/109, Third Floor, Bangalore Chennai Highway, Varadharajapuram, Nazarathpet, Chennai 600 123 2.The Commissioner Commercial Taxes (ST), Ezhilagam, Chepauk, Chennai 600 005 ... Respondent 1/4

Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records pertaining to the impugned order dated 07.02.2025 passed by the 1st respondent against the petitioner firm vide GSTIN 33BZAPK6885P1ZO for the Assessment Year 2023-24 and quash the same as illegal, arbitrary and against the principles of natural justice.

For Petitioner : Mr.K.M.Malarmannan For Respondent : Ms.K.Vasanthamala, Government Advocate

ORDER

Today, the learned counsel for the petitioner would submit that the petitioner is intend to file an appeal against the impugned assessment order and hence, he seeks leave of this Court to withdraw the present petition. Further, he requests this Court to grant liberty to the petitioner to file an appeal against the impugned order dated 07.02.2025.

2. In view of the above, this writ petition is dismissed, as withdrawn, by granting liberty to the petitioner to file an appeal, against 2/4

the impugned assessment order dated 07.02.2025, within a period of 30 days from the date of receipt of a copy of this order. No costs. Consequently, the connected miscellaneous petitions are also closed. 27.03.2025 Speaking/Non-speaking order Index : Yes / No nsa To 1.The Deputy State Tax Officer-I (ST), Poonamallee Assessment Circle, No.4/109, Third Floor, Bangalore Chennai Highway, Varadharajapuram, Nazarathpet, Chennai 600 123 2.The Commissioner Commercial Taxes (ST), Ezhilagam, Chepauk, Chennai 600 005 3/4

KRISHNAN RAMASAMY.J., nsa & W.M.P.Nos.12154 & 12156 of 2025 27.03.2025 4/4