Imperial Communication Entrepreneurs Private Limited v. Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 26.03.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.34617 of 2023 and W.M.P.Nos.34567 & 34568 of 2025 IMPERIAL COMMUNICATION ENTREPRENEURS PRIVATE LIMITED REP. BY ITS MANAGING DIECTOR C.RAVIKUMAR
...Petitioner
Vs.
1. The Union of India REP. BY ITS SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, NORTH BLOCK NEW DELHI-110 001. 2 Central Board Of Indirect Taxes And Customs MINISTRY OF FINANCE, DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110 001.
3 The Commissioner Of Commercial Taxes EZHILAGAM CHEPAUK CHENNAI-600 005.
4 The Commissioner UNDER SECRETARY TO THE GOVERNMENT OF INDIA CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE NEW DELHI.
5 The State Tax Officer NAMAKKAL (TOWN) CIRCLE OFFICE OF THE COMMERCIAL TAX OFFICER NAMAKKAL. ...Respondents Prayer :- Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for records from the file of the fifth respondent in its impugned proceedings made in GSTIN 33AABCI4206N1ZP/2018-19 dated 02.09.2023 and the connected Form 1/4
GST DRC-07 in Ref. No. ZD330923007638A dated 02.09.2023 and quash the same as illegal and arbitrary and consequently direct the 5th Respondent to re-do the assessment in accordance with law and after affording the Petitioner reasonable opportunity of Personal hearing. For Petitioner : Mr.J. Prasanna Kumar For Respondents 3 & 5 : Ms..Amirta Poonkodi Dinakaran Government Advocate (T) For Respondents 1, 2 & 4 : Mr.T.Ramesh Kutty Senior Standing Counsel Order The learned counsel appearing for the petitioner has submitted a letter dated 24.03.2025 to the Registry seeking to list the matter under the caption, 'For Withdrawal'.
2. Accordingly, the matter is listed today under the said caption and when the matter is taken up, the learned counsel appearing for the petitioner would submit that the petitioner has chosen to file an application seeking waiver of interest and penalty under the amnesty scheme, and hence, seeks permission of this Court to withdraw this Writ Petition. 2/4
3. In view of the above submission, permission is granted. Accordingly, this Writ Petition is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed. 26.03.2025 sd To
1. The Union of India REP. BY ITS SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, NORTH BLOCK NEW DELHI-110 001. 2 Central Board Of Indirect Taxes And Customs MINISTRY OF FINANCE, DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110 001.
3 The Commissioner Of Commercial Taxes EZHILAGAM CHEPAUK CHENNAI-600 005.
4 The Commissioner UNDER SECRETARY TO THE GOVERNMENT OF INDIA CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE NEW DELHI.
5 The State Tax Officer NAMAKKAL (TOWN) CIRCLE OFFICE OF THE COMMERCIAL TAX OFFICER NAMAKKAL. 3/4
Krishnan Ramasamy,J., sd W.P.No.34617 of 2023 26.03.2025 4/4