Sunder And Company v. Union Of India

2025:MHC:1606

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.07.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR W.P.Nos. 27517 & 27519 of 2023 Sunder and Company Represented by its Partner No.22, Jones Street, Chennai-600 001.

.. Petitioner in both petitions vs 1.Union of India Represented by its Secretary, Department of Revenue Ministry of Finance North Block, New Delhi.

2.The Deputy Commercial Tax Officer Broadway Assessment Circle, Integrated Building for Commercial Taxes, No.32, Elephant Gate Road [Off Waltax Road], Vepery, Chennai-600 003.

.. Respondents in both petitions Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a writ of Declaration declare that Section 16(4) of the Central Goods and Service Tax Act, 2017 as ultra 1/4

vires the Constitution of India, since it violates Article 14 and Article 300A of the Constitution.

(in both petitions) For Petitioner :

Mr.R.Ganesh Kanna (in both petitions) For Respondents :

Mr.Rajesh Vivekananthan, (for R1) Deputy Solicitor General Ms.Amirtha Dinakran, (for R2) Government Advocate COMMON ORDER (Made by Dr. ANITA SUMANTH.,J) Mr.A.Ganesh Kanna, learned counsel for the petitioner, makes an endorsement to the effect that the petitioner does not wish to pursue these Writ Petitions, recording which, these Writ Petitions are dismissed as withdrawn. No costs.

[A.S.M., J] [N.S., J] 09.07.2025 Index:Yes/No Speaking Order sl To 1.The Secretary, Union of India, Department of Revenue Ministry of Finance North Block, New Delhi.

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2.The Deputy Commercial Tax Officer Broadway Assessment Circle, Integrated Building for Commercial Taxes, No.32, Elephant Gate Road [Off Waltax Road], Vepery, Chennai-600 003.

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DR. ANITA SUMANTH, J.

and N.SENTHILKUMAR, J.

sl .

W.P.Nos. 27517 & 27519 of 2023 09.07.2025 4/4