M S Elixir Med Island v. The Deputy Commissioner (St) (Appeals)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.11.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and WMP.No.42249 of 2025 M/s.Elixir Med Island Represented by its Proprietor Mr.A.Kasibalan

...Petitioner

Vs.

1.The Deputy Commissioner (ST)(Appeals) No.17, Pitchards Road, Salem Tamil Nadu 636 007.

2.The State Tax Officer Tiruchengode (Town) Assessment Circle Sengunthar Arakkatalai Building 100/13, Salem Main Road, Thiruchengode, Tamil Nadu 637 211.

...Respondents

Prayer: This Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Mandamus, directing the first respondent to accept the Appeal to be filed by the petitioner under Section 107 of the GST Act, 2017, against the assessment order dated 1/4

29.04.2025 with the reference GSTN:33ABBPI5540F2Z5/2022-23 passed by the second respondent.

For Petitioner : Mr.M.Roshan Atiq For Respondents : Mrs.P.Selvi Government Advocate

ORDER

When the matter is taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw this petition and he has also made an endorsement in the petition to that effect.

2. In view of the submission and endorsement made by the learned counsel for petitioner, this Writ Petition is dismissed as withdrawn. Consequently, connected Miscellaneous Petition is closed. No costs. 04.11.2025 Index : Yes/No Speaking order : Yes/No Neutral Case Citation : Yes/No dna 2/4

To 1.The Deputy Commissioner (ST)(Appeals) No.17, Pitchards Road, Salem Tamil Nadu 636 007.

2.The State Tax Officer Tiruchengode (Town) Assessment Circle Sengunthar Arakkatalai Building 100/13, Salem Main Road, Thiruchengode, Tamil Nadu 637 211.

3/4

C.SARAVANAN , J.

dna and WMP.No.42249 of 2025 04.11.2025 4/4