Veena Constructions v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 25.07.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy and W.M.P.Nos.30472 & 30475 of 2025 Veena Constructions, Rep by its Proprietor, K.Ramesh Babu, No:9 /38, Srinivasa Nilayam, Parameswarapuram Gokulapuram Near, Chengalpattu, Kancheepuram, Tamil Nadu 603001.

Petitioner Vs.

The Assistant Commissioner, Maraimalai Nagar Division, Office of the Assistant Commissioner of GST & Central Excise, Plot No.40, Ranga Colony, Rajakilpakkam, 1/6

Chennai-600 073.

...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 Impugned order dated 24-01-2025 Order-in-Original No.17/2025-AC/DC-GST issued by the respondent and quash the same as illegal and arbitrary. For Petitioner : Mr.S.Prabakaran For Respondents : Mr.Rajnish Pathiyil Senior Panel Counsel ***

ORDER

Mr.Rajnish Pathiyil,learned Senior Panel Counsel takes notice on behalf of the respondent.

2. After arguing for some time, the learned counsel for the petitioner seeks permission of this Court to withdraw this writ petition with liberty to file appeal before the appellate authority. He has also made an endorsement 2/6

to that effect.

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

4. The learned Senior Panel Counsel (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learned counsel appearing on either side and also in view of the endorsement made, this writ petition is dismissed as withdrawn, with liberty to the petitioner to file an appeal before the appellate authority, within a period of two weeks from the date of receipt of a copy of this order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. 3/6

Consequently, connected Miscellaneous Petitions are closed. 25.07.2025 arr Index : yes/no 4/6

To The Assistant Commissioner, Maraimalai Nagar Division, Office of the Assistant Commissioner of GST & Central Excise, Plot No.40, Ranga Colony, Rajakilpakkam, Chennai-600 073.

5/6

Krishnan Ramasamy,J., arr 25.07.2025 6/6