Rambal Hi Tech Engineers v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 05.08.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.No.32221 of 2025 Rambal Hi-Tech Engineers, Rep. by its Proprietor, Ramadoss Balasundaram, No.6/375, NA, MAPS Main Road, Meyyur, Kalpakkam, Kancheepuram, Tamil Nadu - 603 102.

... Petitioner Vs.

1.The State Tax Officer (also known as the Commercial Tax Office), Thirukazhukundram Circle, Chengalpattu, Tamil Nadu.

2.Union of India, (Rep. by its Director, Dept. of Revenue Ministry of Finance), Raj Path Marg, "E" Block, Central Secretariat, New Delhi - 110 011.

3.State of Tamil Nadu, (Rep. by its Secretary), Commercial Taxes Department, Fort St.George, Chennai - 600 009.

... Respondents 1/4

Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records on the files of the second respondent herein in Notification No.56/2023-Central tax dated 28th December, 2023 and quash the same as ultra vires Section 168A of the Central Goods and Service Tax Act, 2017, apart form being violative of Article 14, Article 246A and Article 265 of the Constitution of India.

For Petitioner : Ms.S.Vishnupriya For Respondents 1 & 3 : Mrs.K.Vasanthamala, Government Advocate (T) For Respondent 2 : Mr.Rajendran Raghavan, Senior Panel Counsel

ORDER

When the matter was taken up for hearing, learned counsel for the petitioner sought permission of this Court to withdraw the present writ petition. She has also made an endorsement to that effect in the case bundle.

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2. Considering the submission coupled with an endorsement made by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petition is also closed.

05.08.2025 Speaking/Non-speaking order Index : Yes / No vm To 1.The State Tax Officer (also known as the Commercial Tax Office), Thirukazhukundram Circle, Chengalpattu, Tamil Nadu.

2.The Director, Dept. of Revenue Ministry of Finance Union of India, Raj Path Marg, "E" Block, Central Secretariat, New Delhi - 110 011.

3.The Secretary, Commercial Taxes Department, Fort St.George, Chennai - 600 009.

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KRISHNAN RAMASAMY.J., vm and W.M.P.No.32221 of 2025 05.08.2025 4/4