Raja Cement v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 11.08.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.29861of 2025 and W.M.P.Nos.33495 & 33496 of 2025 Raja Cement, Represented by its Proprietor, S.Raja, No.16/130, Alagapuram Road, Salem-636 016.

...Petitioner

Vs.

1. The Assistant Commissioner (ST) Alagapuram Circle, Salem.

2.The Deputy Commissioner (CT) Commercial Taxes Building, Salem, Tamil Nadu.

...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 records on the files of the 1st Respondent herein in GSTIN/33AKVPR2573C1ZX/ 2019-20 in GST DRC-07 proceedings in Order Reference No. ZD3311230870111 dated 15.11.2023 and quash the same.

1/4

For Petitioner : Ms.K.Siri Chandana For Respondents : Mr.V.Prashanth Kiran Government Advocate (Taxes) Order Mr.V.Prashanth Kiran, learned Government Advocate (Taxes), takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.

2. The challenge in this Writ Petition is to the orders dated 15.11.2023 passed by the respondent and to quash the same.

3. In view of the order passed by this Court on 11.08.2025 in a connected writ petition in W.P.No.29863 of 2025, in setting aside the order passed by the appellate authority, no order is required to be passed in this Writ Petition. Hence, this Writ Petition stands closed. No costs. Consequently, connected Miscellaneous Petitions are closed. 11.08.2025 arr Index : yes/no To 2/4

1. The Assistant Commissioner (ST) Alagapuram Circle, Salem.

2.The Deputy Commissioner (CT) Commercial Taxes Building, Salem, Tamil Nadu. 3/4

Krishnan Ramasamy,J., arr 11.08.2025 4/4