M/S Kanishka Traders v. The Deputy Commissioner St Gst Appeal

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.11.2024

CORAM:

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ M/s.Kanishka Traders, Represented by its Propx: Mrs.Seetharaman Karthikeyani, 431/2, Palanisamy College Road, Railway Line, Tiruppur -641 602. ... Petitioner versus 1.The Deputy Commissioner (ST)(GST) (Appeal), Erode and Salem, 131, Brough Road, Commercial Taxes Building, Erode -638 001.

2.The Assistant Commissioner (ST) (FAC), North-1 Circle, Tirupur-1. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the records relating to the proceedings in ROC No.1012/2024/A1 in GSTIN:33BEZPK6260E1Z8 dated 07.05.2024 and quash the order dated 07.05.2024 passed by the first respondent as arbitrary, illegal, ultra vires and unconstitutional and pass orders.

For the Petitioner :Mr.S.Mugesh For the Respondents :Ms.Amrita Dinakaran Government Advocate for respondents 1 and 2

ORDER

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This Writ Petition is filed challenging the proceedings in ROC No.1012/2024/A1 in GSTIN:33BEZPK6260E1Z8 dated 07.05.2024 passed by the first respondent.

2. Learned counsel for the petitioner seeks to withdraw the writ petition with liberty to challenge the order dated 26.10.2023 passed by the second respondent. The learned counsel has made an endorsement to that effect in the writ papers.

3. In view of the submissions made by the learned counsel for the petitioner and the endorsement made to that effect, the writ petition is dismissed as withdrawn with liberty, as prayed for. There shall be no order as to costs. Consequently, W.M.P.Nos.37355 and 37357 of 2024 are closed. 25.11.2024 Index : Yes/No mrn To 1.The Deputy Commissioner (ST)(GST) (Appeal), 2/4

Erode and Salem, 131, Brough Road, Commercial Taxes Building, Erode -638 001.

2.The Assistant Commissioner (ST) (FAC), North-1 Circle, Tirupur-1.

MOHAMMED SHAFFIQ, J.

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