Crest Lashing And Packaging Private Limited v. Assistant Commissioner (St)(Fact)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 10.09.2025 Coram:

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.No.37202 of 2025 Crest Lashing and Packaging Private Limited Represented by its Managing Director, Having Office at Survey No.511/3 & 510/1A, Sathya Sai Nagar, 40 feet Road, SIPCOT Industrial Park, Irungattukottai, Kancheepuram District - 602 117.

...Petitioner

Versus

1.Assistant Commissioner (ST) (FAC), Kundrathur Assessment Circle, No.4/109, 1st Floor, Bangalore Chennai Highway, Varadharajapuram, Nazarathpet, Chennai - 600 123.

2.Deputy Commissioner (ST), Kancheepuram Zone, 1st Floor, Commercial Tax Building, Collectorate Campus, Kancheepuram - 603 501.

...Respondents

Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorarified mandamus to call for the entire records of the 2nd respondent dated 10.07.2025 made in GSTIN: 33AAGCC6056R1Z6/2025-26 and quash the same and direct the 2nd respondent to reassess the annual reconciliation statement of the petitioner for the financial year 2020-21 in GSTIN: 33AAGCC6056R1Z6, within the time fixed by this Court.

For Petitioner :

Mr.V.Ramesh Vel 1/4

For Respondents :

Mrs.P.Selvi, Government Advocate (Tax)

ORDER

Today, when this writ petition was taken up for hearing, the learned counsel for the petitioner sought permission of this Court to withdraw the present writ petition and he has also made an endorsement to that effect in the petition.

2. Considering the request coupled with the endorsement made by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn. However, liberty is granted to the petitioner to challenge the impugned order dated 10.07.2025 passed by the 2nd respondent as well as the Order dated 24.02.2025 passed by the 1st respondent by filing a fresh petition. No costs. Consequently, connected miscellaneous petition is closed.

10.09.2025 mrr Index : Yes/No Note: Registry is directed to return the original impugned order dated 10.07.2025 to the petitioner.

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To 1.Assistant Commissioner (ST) (FAC), Kundrathur Assessment Circle, No.4/109, 1st Floor, Bangalore Chennai Highway, Varadharajapuram, Nazarathpet, Chennai - 600 123.

2.Deputy Commissioner (ST), Kancheepuram Zone, 1st Floor, Commercial Tax Building, Collectorate Campus, Kancheepuram - 603 501.

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MOHAMMED SHAFFIQ, J.

mrr 10.09.2025 4/4