M/S Akash Enterprises v. The Deputy Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 12.09.2025

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. Nos.38295 and 38296 of 2025 M/s Akash Enterprises Represented by its Proprietor, Mr.Dinesh, No-120/16, NA, Govindappa Naicken Street, Chennai 600001.

Petitioner(s) Vs 1.The Deputy Commissioner, GST Appeal I, Annexe Building, 3rd Floor, No.1 Greams Road, Chennai 600 006.

2.The Deputy State Tax Officer, Proper Officer/Deputy Commercial Tax Officer, Kothawalchavadi Assessment Circle, Integrated Commercial Taxes Office Complex, 3rd Floor, Room No.313, No.32, Elephant Gate Bridge Road, Vepery, Chennai-03. 3.The Assistant Commissioner, Kothawalchavadi Assessment Circle, Integrated Commercial Taxes Office Complex, 3rd Floor, Room No.313, No.32, Elephant Gate Bridge Road, Vepery, Chennai-03. Respondent(s) 1/4

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to call for records of the impugned rejection order FORM GST APL 02, against ARN No. AD331024069316C, dated 23.07.2025, on the file of the first Respondent herein and the quash the same as illegal, arbitrary against the principle of natural justice and against the law. For Petitioner(s) : Mr.J.Poojesh For Respondent(s) : Mr.C.Harsha Raj Special Government Pleader

ORDER

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

2. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn. No Costs. Consequently, the connected miscellaneous petitions are closed. 12.09.2025 Speaking (or) Non Speaking Order Index : Yes/ No mka 2/4

To:

1.The Deputy Commissioner, GST Appeal I, Annexe Building, 3rd Floor, No.1 Greams Road, Chennai 600 006.

2.The Deputy State Tax Officer, Proper Officer/Deputy Commercial Tax Officer, Kothawalchavadi Assessment Circle, Integrated Commercial Taxes Office Complex, 3rd Floor, Room No.313, No.32, Elephant Gate Bridge Road, Vepery, Chennai-03. 3.The Assistant Commissioner, Kothawalchavadi Assessment Circle, Integrated Commercial Taxes Office Complex, 3rd Floor, Room No.313, No.32, Elephant Gate Bridge Road, Vepery, Chennai-03. 3/4

MOHAMMED SHAFFIQ, J.

mka 12.09.2025 (1⁄2) 4/4