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Madras High CourtWP/35183/2024dismissed as withdrawal

M/S.Super Cool v. The Deputy Commissioner (St)

2024-11-28Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.11.2024

CORAM:

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ M/s.Super Cool (33ATSPP9976H1ZP) Represented by its Proprietor Kaviraj Palayan, No.5, Kaliyappa Complex, Ranganathapuram, Palladam, Trichy Road, Coimbatore -641 402. ... Petitioner versus 1.The Deputy Commissioner (ST) GST Appeal, Erode and Salem, Integrated New Commercial Taxes Building, 3rd Floor-SF No.400/1.7.8,

46. Pudur B Village, Erode-638002.

2.The State Tax Officer, Palladam 2 Assessment Circle, Tiruppur III, Tiruppur Division, 10, Pollachi Road, Palladam-641 664. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorarified Mandamus, calling for the impugned order on the file of the first respondent vide ROC 1/4

No.3097/2024/A1 dated 06.09.2024 and quash the same and condone Twenty Four Days delay in filing appeal beyond statutory period and direct the first respondent to admit the appeal filed against the assessment order dated 23.02.2024 for the year 2019-20 and pass orders. For the Petitioner :Mr.J.Madhusuthanan For the Respondents :Mr.TNC Kavshik Additional Government Pleader

ORDER

This Writ Petition is filed challenging the order in ROC No.3097/2024/A1 dated 06.09.2024 passed by the first respondent.

2. Learned counsel for the petitioner seeks to withdraw the writ petition. The learned counsel has made an endorsement to that effect in the writ papers.

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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by the learned counsel for the petitioner and the endorsement made to that effect, the writ petition is dismissed as withdrawn. There shall be no order as to costs. Consequently, W.M.P.Nos.38093 and 38096 of 2024 are closed. 28.11.2024 Index : Yes/No mrn To 1.The Deputy Commissioner (ST) GST Appeal, Erode and Salem, Integrated New Commercial Taxes Building, 3rd Floor-SF No.400/1.7.8,

46. Pudur B Village, Erode-638002.

2.The State Tax Officer, Palladam 2 Assessment Circle, Tiruppur III, Tiruppur Division, 10, Pollachi Road, Palladam-641 664.

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MOHAMMED SHAFFIQ, J.

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