M/S.Pillai And Sons Motor Company v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.07.2023

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.23852 of 2022 and W.M.P.No.22843 of 2022 M/s.Pillai and Sons Motor Company, Rep. By its Partner / Authorized Signatory, New No.74, Old No.144, Greams Road, Thousand Lights, Chennai, Tamil Nadu - 600 006.

.. Petitioner Vs.

1.The Assistant Commissioner, Office of the Commissioner of GST and Central Excise Audit I Commissionerate, Circle 4, Group 3, No.1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, Chennai - 600 101.

2.The Deputy / Assistant Commissioner, Office of The Commissioner of GST and Central Excise, Range IV, Chennai North Commissionerate, Nungambakkam.

3.The Assistant Commissioner (ST), Nungambakkam Circle, Zone IV, Chennai Central - Division, Tamil Nadu.

4.The Goods and Service Tax Network (GSTN), East Wing, 4th Floor, Word Mark, I Aerocity, New Delhi - 110 037.

.. Respondents 1/4

Prayer: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the respondents herein to permit the petitioner to file manual GSTR 3B return for March 2018 as per the saved draft GSTR 3B return and accept the same and to give effect to the details contained in the manual GSTR 3B indicating the discharge of the petitioners GST liability for the month of March 2018 in the electronic liability ledger as provided in Rule 88(2) of the CGST Rules, 2017.

For Petitioner : Ms.Aparna Nandakumar For RR 1 & 2 : Mr.Rajendran Raghavan Senior Standing Counsel For R3 : Mr.C.Harsharaj Additional Government Pleader

O R D E R

Today when the matter was taken up for hearing, the learned counsel appearing for the petitioner submitted that she has received instructions to withdraw this Writ Petition and seeks permission of this Court to withdraw this Writ Petition and has also made an endorsement to that effect.

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2.Recording the above submission and the endorsement made by the learned counsel for the petitioner, this Writ Petition is dismissed as withdrawn. Consequently, the connected Miscellaneous Petition is closed. No costs.

19.07.2023 krk Index : Yes / No Internet : Yes / No : Yes / No To 1.The Assistant Commissioner, Office of the Commissioner of GST and Central Excise Audit I Commissionerate, Circle 4, Group 3, No.1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, Chennai - 600 101.

2.The Deputy / Assistant Commissioner, Office of The Commissioner of GST and Central Excise, Range IV, Chennai North Commissionerate, Nungambakkam.

3.The Assistant Commissioner (ST), Nungambakkam Circle, Zone IV, Chennai Central - Division, Tamil Nadu.

4.The Goods and Service Tax Network (GSTN), East Wing, 4th Floor, Word Mark, I Aerocity, New Delhi - 110 037.

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C.SARAVANAN, J.

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