Kanishk Metal Recycling Private Limited v. The State Tax Officer(St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 25.06.2025

CORAM

The HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY Writ Petition No.22651 of 2025 and WMP.Nos.25496 and 25498 of 2025 Tvl.Kanishk Metal Recycling Private Limited., Represented by its Director Shri Vishal Keyal, Old No.4, New No.7, Thiru.Vi.Ka.Third Street, Royapettah High Road, Mylapore, Chennai- 600 004.

...Petitioner

Vs.

The State Tax Officer (ST), Chengalpattu Intelligence Division, No.870/2A, 1st Floor, Kancheepuram High Road, Thimmavaram, Chengalpattu-603 101.

...Respondent

Writ Petition filed under Article 226 of the Constitution of India, for issuance of Writ of Certiorari to call for the records of the respondent in passing the impugned order bearing 33AAECK4041Q1ZD/2018-2019 dated 27.11.2024 along with summary of the order in form DRC-07 bearing reference No.ZD331124275223S and quash the same to the extent of 1/4

confirmation of various tax demands along with applicable interest and imposition of equal penalty as the same lacks jurisdiction, since the same has been passed in violation of the principles of natural justice and the impugned order is in contravention of sub-section (6) and (7) of the CGST Act, 2017 and articles 14,19(1)(g) and 265 of Constitution. For Petitioner : Mr.Mohammed Zuhayr S.

for Mr.G.Natarajan For Respondent : Mr.C.Harsha Raj Special Government Pleader (Taxes)

O R D E R

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

2.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by the learned counsel for the petitioner and also in view of the endorsement made, this Writ Petition is dismissed as withdrawn.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.

25.06.2025 Index : Yes / No : Yes / No Speaking Order : Yes / No arr 2/4

To The State Tax Officer (ST), Chengalpattu Intelligence Division, No.870/2A, 1st Floor, Kancheepuram High Road, Thimmavaram, Chengalpattu-603 101.

3/4

KRISHNAN RAMASAMY, J.

arr Writ Petition No.22651 of 2025 and WMP.Nos.25586 & 25588 of 2025 25.06.2025 4/4