Senthilnathan Spinnig Mills Private Limited v. State Tax Officer Inspection Cell 3 Hosur,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 25.07.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy and W.M.P.Nos.30541 & 30544 of 2025 Senthilnathan Spinnig Mills Private Limited Represented by its Joint Managing Director, Mr K.Dhanasekar No.1D, Ramalingam Chetty Street, Dharmarpuri, Tamilnadu.
Petitioner Vs.
1. State Tax Officer, Inspection Cell 3, Hosur, Office of the Joint Commissioner (State Taxes) Intelligence Division, Hosur, 3/47, Sapthagiri Complex, Thorappalli Agraharam Village, Adj to Ashok Leyland Unit-II, Gandhi Nagar, Hosur (TK) Krishnagiri District -635109 1/6
2.Deputy Stat Tax Officer (Ins) Hosur Intelligence Division No.2 nd & 3rd Floor, No.3/47, Sapthagiri Complex, Hosur, Krishnagiri District 635 109.
...Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records of the order passed by the 1st Respondent in GSTIN 33AADCS0157N1ZB/2017-18 dated 23.08.2024 along with the consequential DRC-07 Order under Sec 74 Ref No.ZD330824231901J dated 23.08.2024 and quash the same as arbitrary bad in law and consequently direct the 1st Respondent to drop the proceedings in entirety. For Petitioner : Mr.M.Narasimha Bharathi For Respondents : Mr.T.N.C.Kaushik Additional Government Pleader (Taxes) ***
ORDER
Mr.T.N.C.Kaushik,learned Additional Government Pleader (Taxes) 2/6
takes notice on behalf of the respondents.
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 to that effect.
3. Further, the learned counsel would submit that entire tax amount has been paid by the petitioner.
4. The learned Additional 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. 3/6
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learned counsel appearing on either side and also in view of the endorsement made, this writ petition is dismissed as withdrawn, with liberty to the petitioner to file an appeal before the appellate authority, within a period of two weeks from the date of receipt of a copy of this order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. Consequently, connected Miscellaneous Petitions are closed. 25.07.2025 arr Index : yes/no 4/6
To
1. State Tax Officer, Inspection Cell 3, Hosur, Office of the Joint Commissioner (State Taxes) Intelligence Division, Hosur, 3/47, Sapthagiri Complex, Thorappalli Agraharam Village, Adj to Ashok Leyland Unit-II, Gandhi Nagar, Hosur (TK) Krishnagiri District -635109 2.Deputy Stat Tax Officer (Ins) Hosur Intelligence Division No.2 nd & 3rd Floor, No.3/47, Sapthagiri Complex, Hosur, Krishnagiri District 635 109.
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Krishnan Ramasamy,J., arr 25.07.2025 6/6