Lakshmi Agro Centre v. Union Of India

2025:MHC:1608

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.07.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR W.P.No. 9707 of 2024 M/s. Lakshmi Agro Centre, Rep. by its Proprietor R.Santhanakrishnan, 74, Cuddalore Road, Panruti, Cuddalore - 607 106, Tamil Nadu.

.. Petitioner vs 1.Union of India Rep. by its Secretary, Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

2.Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001.

3.The Commissioner Under Secretary to the Government of India, Central Board of Indirect Taxes and Customs, Ministry of Finance, New Delhi.

4.The Assistant Commissioner, Cuddalore GST & C.EX, Division, Trichy Commissionerate, O/o. The Deputy Assistant Commissioner of GST and Central Excise, 1/4

BSNL CTO Building, CSC Ground and First Floor, Nellikuppam Main Road, Cuddalore - 607 001.

.. Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration declaring Rule 61(5) of the Central Goods and Service Tax Rule, 2017 as amended vide Notification No. 49/2019 - Central Tax, dated 09.10.2019 to be ultra vires Section 39 of the Central Goods and Service Tax Act, 2017 and rule making power under the Act inasmuch as it seeks to treat Form GSTR 3B as a return for the purpose of Section 39 of the Central Goods and Service Tax Act, 2017.

For Petitioner :

Mr.Vignesh Kumar .K For Respondents :

Mr.Rajnish Pathiyil, (for R1 to R3) Senior Panel Counsel Ms.Amirtha Dinakaran (for R4) Government Advocate

ORDER

(Made by Dr. ANITA SUMANTH.,J) Mr.Vignesh Kumar.K, learned counsel for the petitioner, makes an endorsement to the effect that the petitioner does not wish to pursue this Writ Petition, recording which, this Writ Petition is dismissed as withdrawn. No costs.

[A.S.M., J] [N.S., J] 09.07.2025 Index:Yes/No Speaking Order sl 2/4

To 1.The Secretary, Union of India Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

2.Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001.

3.The Commissioner Under Secretary to the Government of India, Central Board of Indirect Taxes and Customs, Ministry of Finance, New Delhi.

4.The Assistant Commissioner, Cuddalore GST & C.EX, Division, Trichy Commissionerate, O/o. The Deputy Assistant Commissioner of GST and Central Excise, BSNL CTO Building, CSC Ground and First Floor, Nellikuppam Main Road, Cuddalore - 607 001.

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DR. ANITA SUMANTH, J.

and N.SENTHILKUMAR, J.

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