M/S T.T.T.Tyres v. State Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 10.07.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.28133 & 28131 of 2025 M/s T.T.T.Tyres Rep by its Prop. Sri Venkatesan Prakash, No.90, Chittur Road, Pallipat, Tiruvallur.- 631 207.

... Petitioner Vs.

State Tax Officer, Tiruttani Assessment circle, Gandhi Road, Arakkonam- 631 001.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records relating the Summary of the Order in Form GST DRC-07 in DIN.GST/33BJNPP9950P1Z6/21/1 dated 27-2-2025 issued by the respondent and to quash the same as contrary to law, without properly considering the documents and reply filed by the petitioner and arbitrary For Petitioner : Mr.M.A.Mudimannan For Respondent : Mr.V.Prashanth Kiran, GA 1/4

ORDER

The learned counsel for the petitioner seeks leave of this Court to withdraw this petition and with regard to the same, he had made an endorsement in the case bundle. Further, he requests this Court to grant liberty to the petitioner to file an appeal against the assessment order.

2. In view of the above, this writ petition is dismissed as withdrawn. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal, against the assessment order dated 27.02.2025, before the concerned Appellate Authority, within a period of 2 weeks from the date of receipt of copy of this order. No cost. Consequently, the connected miscellaneous petition is also closed. 10.07.2025 Speaking/Non-speaking order Index : Yes / No nsa 2/4

To State Tax Officer, Tiruttani Assessment circle, Gandhi Road, Arakkonam- 631 001.

3/4

KRISHNAN RAMASAMY.J., nsa & W.M.P.Nos.28133 & 28131 of 2025 10.07.2025 4/4