K R Murugan v. The Assistant Commissioner (St)(Fac)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 25.07.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy and W.M.P.Nos.30467, 30469 and 30474 of 2025 K.R.Murugan Prop K.R. Murugan Contractor, No.21, Kannadapalayam, Bajanai Koil Street, Avadi, Chennai- 600 062.

Petitioner Vs.

1. The Assistant Commissioner (ST)(FAC) Avadi Assessment Circle, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Vepery, Chennai 600 003.

2. The Deputy State Tax Officer, Avadi Assessment Circle, 1/6

Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Vepery, Chennai- 600 003.

...Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the Respondent relating to the Impugned Order dated on 23.08.2024 proceedings in GSTIN: 33BGYPM5973P1Z6/2019-20 along with consequential order in DRC-07 with Ref No. ZD330824207555E, passed by the 1st Respondent, so far as the Petitioner herein is concerned, quash the same as illegal, invalid, arbitrary and devoid of merits and pass For Petitioner : Mr.James Victor Rajkumar For Respondents : Mr.C.Harsha Raj Special Government Pleader ***

ORDER

Mr.C.Harsha Raj,learned Special Government Pleader takes notice on behalf of the respondents.

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2. When the matter is taken up for hearing, the learned counsel for the petitioner had sought permission of this Court to withdraw this writ petition with liberty to file appeal before the appellate authority. He has also made an endorsement to that effect.

3. Further, the learned counsel would submit that entire tax amount has been paid by the petitioner.

4. The learned Special Government Pleader (Taxes) appearing for the respondents also fairly submitted that the entire tax amount has been recovered and hence the prayer made by the petitioner may be considered.

5. In view of the submissions made by the learned counsel appearing on either side and also in view of the endorsement made, this writ petition is 3/6

dismissed as withdrawn, with liberty to the petitioner to file an appeal before the appellate authority, within a period of two weeks from the date of receipt of a copy of this order and if such appeal is filed the appellate authority is directed to entertain the same, if it is otherwise in order. No costs. Consequently, connected Miscellaneous Petitions are closed. 25.07.2025 arr Index : yes/no 4/6

To

1. The Assistant Commissioner (ST)(FAC) Avadi Assessment Circle, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Vepery, Chennai 600 003 2.The Deputy State Tax Officer Avadi Assessment Circle, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Vepery, Chennai 03 5/6

Krishnan Ramasamy,J., arr 25.07.2025 6/6