Danush Interiors And Contractors v. The State Tax Officer 1 Review

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 29.07.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.30630 & 30632 of 2025 M/s.Danush Interiors & Contractors, Rep. by its Proprietor, Yaddula Damodar Reddy, No.60, Eldams Road, Alwarpet, Chennai - 600 018.

... Petitioner Vs.

The State Tax Officer-1, Review, Office of the Joint Commissioner (ST), Chengalpattu Intelligence, Station: No.870/2A, 1st Floor, Kanchipuram High Road, Thimmavaram Post, 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 impugned order dated 05.10.2024 in Order No: GSTIN: 33AAIPR4465Q1ZZ/2021-22 issued by the respondent and quash the same.

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For Petitioner : Mr.P.Jaikanth For Respondent : Mrs.K.Vasanthamala, Government Advocate (T)

ORDER

When the matter is taken up for hearing, learned counsel for the petitioner sought permission of this Court to withdraw the present writ petition with a liberty to file an appeal before the Appellate Authority. He has also made an endorsement to that effect in the case bundle.

2. Considering the submission coupled with an endorsement made by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn. However, liberty is granted to the petitioner to file an appeal, against the order dated 05.10.2024, before the concerned Appellate Authority, subject to the payment of 20% of the disputed tax amount (10% of disputed tax amount towards statutory pre-deposit for filing the appeal along with additional 10% of disputed tax amount) within a period of two weeks from the date of receipt of a copy of this order. Upon production of proof for the payment of said amount, the 2/4

Appellate Authority shall consider the said appeal filed by the petitioner on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation. No costs. Consequently, the connected miscellaneous petitions are also closed. 29.07.2025 Speaking/Non-speaking order Index : Yes / No vm To The State Tax Officer-1, Review, Office of the Joint Commissioner (ST), Chengalpattu Intelligence, Station: No.870/2A, 1st Floor, Kanchipuram High Road, Thimmavaram Post, Chengalpattu - 603 101.

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KRISHNAN RAMASAMY.J., vm & W.M.P.Nos.30630 & 30632 of 2025 29.07.2025 4/4