Micromini v. Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28-03-2025

CORAM

THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY AND WMP NOS. 11907 OF 2024 AND 11902 OF 2024 Micromini Represented by its Partner Mr. Abu Thahir, Old No. 5, New No. 4/5, 2nd Floor Nallathambi Street Ellis Road Mount Road, Chennai Tamil Nadu-600 002.

Petitioner Vs

1. Commercial Tax Officer Chintadripet Chentral-iii, Chennai Central Tamil Nadu, C.T.Annex Building, 1st Floor, No.1, Greams Road, Chennai-600 006.

2.Assistant Commissioner (st) (fac) Chintadripet Assessment Circle C.T.

Annex Building 1st Floor No. 1 Greams Road Chennai-600 006.

Respondents

PRAYER : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records in the file of the Respondents and quash the Impugned Order 1 dated 15.11.2023 passed by the First Respondent under section 74 of the Central Goods and Services Tax Act, 2017 read with section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 along with Summary of the Order dated 15.11.2023 both having Reference No. ZD3311230899943 and quash the Impugned Order 2 dated 15.11.2023 passed by the Second Respondent under section 74 of Tamil Nadu Goods and Service Tax Act, 2017 having GSTIN No. 33ABHFM2148P1ZY/2022-23. For Petitioner :

Mr.N V.Narayanan For Respondents :

Mr.T.N.C.Kaushik, Additional Government Pleader (Taxes)

ORDER

This writ petition has been listed under the caption "for withdrawal" based on the withdrawal memo submitted by the learned counsel for the petitioner.

2. When this writ petition is taken up for hearing, the learned counsel for the petitioner had sought permission of this Court to withdraw this petition.

He has also made an endorsement to that effect.

3. In view of the submission made by the learned counsel for the petitioner and also in view of the endorsement made, this writ petition is dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petitions are closed.

28-03-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes

KRISHNAN RAMASAMY J.

arr To

1. Commercial Tax Officer Chintadripet Chentral-iii, Chennai Central Tamil Nadu, C.T.Annex Building, 1st Floor, No.1, Greams Road, Chennai-600 006.

2.Assistant Commissioner (st) (fac) Chintadripet Assessment Circle C.T.

Annex Building 1st Floor No. 1 Greams Road Chennai-600 006.

and WMP Nos. 11907 and 11902 OF 2024 28.03.2025

28-03-2025