M/S.Arun Steels v. The Assistant Commissioner(St),

W.P.Nos.12999, 13005, 13007, 13012 and 13015 of 2023

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 26.04.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.12999, 13005, 13007, 13012 and 13015 of 2023 and WMP Nos.12794, 12795, 12799, 12801, 12803, 12805, 12808, 12809, 12812 and 12813 of 2023 M/s.Arul Steels represented by its Partner 29-A, 2nd Street, Ramiah Colony Road, Tiruppur - 641 602 ... Petitioner in the above W.Ps Vs The Assistant Commissioner (ST) North-2 Assessment Circle, Tiruppur - 1.

... Respondent COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records of the respondent in his proceedings in GSTIN 33AAEFA9575A1ZP/2017-18 to 2021-22, quash the assessment orders, all dated 10.03.2023 passed therein insofar as it relates to the levy of tax on discount received on inward supply. In all W.Ps For Petitioner : Mr.R.L.Ramani Senior Advocate for Mr.C.Subramian For Respondent : Mr.C.Harsha Raj Additional Government Pleader https://www.mhc.tn.gov.in/judis

W.P.Nos.12999, 13005, 13007, 13012 and 13015 of 2023 Dr.ANITA SUMANTH,J.

O R D E R

Learned counsel for the petitioner seeks permission to withdraw these Writ Petitions with liberty to file statutory appeals. He has also made an endorsement to that effect.

2. In light of the endorsement made, these Writ Petitions are dismissed as withdrawn with liberty to file first appeal before the appellate authority. No costs. Connected Miscellaneous Petitions are also dismissed. 26.04.2023 Index : Yes / No Speaking/non-speaking Order sl To The Assistant Commissioner (ST) North-2 Assessment Circle, Tiruppur - 1.

W.P.Nos.12999, 13005, 13007, 13012 and 13015 of 2023 and WMP Nos.12794, 12795, 12799, 12801, 12803, 12805, 12808, 12809, 12812 and 12813 of 2023 https://www.mhc.tn.gov.in/judis