Macric Technologies v. The Deputy Commissioner (St) (Fac),

2025:MHC:1462

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.06.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR W.A.No. 1887 of 2025 and C.M.P.No. 14411 of 2025 Macric Technologies, Rep. by its Proprietor, C.Muthukaruppayei, 1/40-11, Mount Poonamallee High Road, St.Thomas Mount, Chennai - 600 016.

.. Appellant vs 1.The Deputy Commissioner (ST) (FAC), O/o. The Deputy Commissioner (ST) (FAC), GST Appeal, Chennai I, 3rd Floor, Annex Building, No.1, Greams Road, Chennai - 600 006.

2.The Assistant Commissioner (ST), Valluvarkottam Assessment Circle, Central III, 6th Floor, No.1, PAPJM Building, Greams Road, Chennai - 600 006.

3.The Assistant Commissioner(ST), Alandur Assessment Circle, Integrated Building for both Registration and Commercial Tax Department, Room No.352, 3rd Floor, Chennai - 600 035.

.. Respondents 1/4

Prayer : Appeal filed under Clause 15 of Letters Patent against order dated 20.03.2025 made in W.P.No. 9575 of 2025. For Appellant :

Mr.Hari Radhakrishnan For Respondents :

Ms.Amritha Dinakaran Government Advocate

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) Ms.Amritha Dinakaran, learned Government Advocate, accepts notice for the respondents.

2.

Learned counsel for the appellant states that there may not be any necessity to remit 25% as directed by learned Single Judge for the reason that on account of available ITC, the demand has been more than adequately paid. Let a representation be made by appellant setting out the grievance as aforesaid and let the same be looked into by the assessing authority expeditiously.

3.

Learned counsel for the appellant categorically states that apart from the factual aspect relating to computation, he has no legal dispute with the order passed in the writ petition. 4.

Hence and since the grievance of the appellant now stands addressed by virtue of the direction in paragraph (2) supra, nothing further remains to be adjudicated.

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5.

Recording the above, this writ appeal and connected miscellaneous are closed. No costs.

[A.S.M., J] [N.S., J] 25.06.2025 Index:Yes/No ssm To 1.The Deputy Commissioner (ST) (FAC), O/o. The Deputy Commissioner (ST) (FAC), GST Appeal, Chennai I, 3rd Floor, Annex Building, No.1, Greams Road, Chennai - 600 006.

2.The Assistant Commissioner (ST), Valluvarkottam Assessment Circle, Central III, 6th Floor, No.1, PAPJM Building, Greams Road, Chennai - 600 006.

3.The Assistant Commissioner(ST), Alandur Assessment Circle, Integrated Building for both Registration and Commercial Tax Department, Room No.352, 3rd Floor, Chennai - 600 035.

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DR. ANITA SUMANTH, J.

and N.SENTHILKUMAR, J.

ssm 25.06.2025 4/4