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Madras High CourtWP/39031/2024withdrawn dismissed

M/S Ayesha Traders v. The Deputy Commissioner (St)

2026-06-23Honourable Mr Justice Senthilkumar Ramamoorthy5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.4742 of 2025, 28591, 31245, 37913, 37914, 40101, 40103, 42273 & 42274 of 2024 Tvl Jannath Steels Rep by its proprietor S. Samiudeen, No.147, M.K. Amman Koil Street Mylapore, Chennai-600004.

..Petitioner in W.P.Nos.4236 of 2025, 26166 & 34957 of 2024 M/s. Ayesha Traders Rep by M A Sirajudeen, Old No 31, New No 74, Nainar Nadar Road, Mylapore, Chennai-600 004. ..Petitioner in W.P.Nos.28649, 37111 & 39031 of 2024 Vs

1. The Deputy Commissioner (ST) GST Appeals Chennai-II, PAPJM Annexe Buildings 3rd Floor, Greams Road, Chennai-600 006.

.. 1st Respondent in all the WPs.

2. The State Tax Officer, Mandaveli Assessment Circle Zone VII Chennai East, Tamil Nadu, Office of the the State Tax Officer, No 571, Anna Salai, Chennai-600 035.

..2nd Respondent in W.P.Nos.4236 of 2025, 26166 & 34957 of 2024

2. The Assistant Commissioner (ST) Mandaveli Assessment Circle, No.571, Anna Salai, Nandanam, Chennai-600 035. 2nd Respondent in W.P.Nos.28649, 37111 & 39031 of 2024 Prayer in W.P.No.4236 of 2025 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in order in appeal in AP/GST/86/2023 dated 06.02.2024 on the file of the 1st Respondent confirming the order in No. ZD330123018375V dated 05/01/2023 on the file of the 2nd respondent herein and quash the same. Prayer in W.P.No.26166 of 2024 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in order in appeal in AP/GST/ 129/2023 dated 06.02.

2024 on the file of the 1st Respondent confirming the order in ZD3301230234615/ 2019-20 dated 06/01/2023 on the file of the 2nd respondent herein and quash the same. Prayer in W.P.No.28649 of 2024 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in order in appeal in AP/GST/71/2023 dated 06.02.2024 on the file of the 1st Respondent confirming the order in ZD331222129601Z/2019-20 dated 31/12/2022 on the file of the 2nd respondent herein and quash the same. Prayer in W.P.No.

records in order in appeal in AP/GST/132/2023 dated 06.02.2024 on the file of the 1st Respondent confirming the order in ZD3301230176015/ 2019-20 dated 05/01/2023 on the file of the 2nd respondent herein and quash the same. Prayer in W.P.No.37111 of 2024 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in order in appeal in AP/GST/ 76/2023 dated 06.02.2024 on the file of the 1st Respondent confirming the order in Reference No. ZD331222130123A / 2018-19 dated 31/12/2022 on the file of the 2nd respondent herein and quash the same.

Prayer in W.P.No.39031 of 2024 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in order in appeal in AP/GST/72/2023 dated 06.02.2024 on the file of the 1st Respondent confirming the order in Reference No. ZD3312221300761/ 2019-20 dated 31/12/2022 on the file of the 2nd respondent herein and quash the same.

For Petitioners:

Ms. R. Divya for Mr. B.Manoharan For Respondents:

Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) COMMON ORDER Letter dated 17.06.2026 has been submitted by learned counsel for the petitioners for withdrawal of six writ petitions. It is stated that the petitioners seek leave to file statutory appeals before the GST Appellate Tribunal upon withdrawal of these petitions. Granting leave as requested for, these writ

petitions are dismissed as withdrawn without any order as to costs. Consequently, connected miscellaneous petitions are closed. 23-06-2026 Index : Yes/No KJ To 1.The Deputy Commissioner (ST) GST Appeals Chennai-II, PAPJM Annexe Buildings 3rd Floor, Greams Road, Chennai-600 006.

2.The State Tax Officer, Mandaveli Assessment Circle Zone VII Chennai East, Tamil Nadu, Office of the the State Tax Officer, No 571, Anna Salai, Chennai-600 035.

3.The Assistant Commissioner (ST) Mandaveli Assessment Circle, No.571, Anna Salai, Nandanam, Chennai-600 035.

SENTHILKUMAR RAMAMOORTHY J.

KJ and WMP.Nos.4742 of 2025, 28591, 31245, 37913, 37914, 40101, 40103, 42273 & 42274 of 2024 23-06-2026