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

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 24.06.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.25321 & 25323 of 2025 Tvl.Kanishk Metal Recycling private Limited., Rep. by its Director Shri Vishal Keyal ... Petitioner Vs.

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

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records of the respondent in passing the impugned order bearing GSTIN/33AAECK4041Q1ZD/2021-22 dated 02.12.2024 along with summary of the order in form DRC-07 bearing reference No.ZD331224005930X and quash the same to the extent of confirmation of various tax demands along with applicable interest and imposition of 1/4

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 Section 75 of the CGST Act, 2017 and articles 14, 19(1)(g) and 265 of the Constitution. For Petitioner : M/s.N.Asmitha For Respondent : Mr.C.Harsha Raj, Special Government Pleader (Taxes)

ORDER

This writ petition has been filed challenging the impugned order dated 02.12.2024 passed by the respondent.

2. When the matter was taken up for hearing, learned counsel for the petitioner sought permission of this Court to withdraw the present writ petition and she has also made an endorsement to that effect in the case bundle.

3. Considering the submission coupled with an endorsement made by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions 2/4

are closed.

24.06.2025 Speaking/Non-speaking order Index : Yes / No vm To The State Tax Officer (ST), Chengalpattu Intelligence Division, No.870/2A, 1st Floor, Kancheepuram High Road, Thimmavaram, Chengalpattu - 603 101.

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KRISHNAN RAMASAMY.J., vm & W.M.P.Nos.25321 & 25323 of 2025 24.06.2025 4/4