Lumel Technologies Llp v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.02.2026

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.52181 & 52417 of 2025 Lumel Technologies LLP Represented by its Authorised Signatory Brinda Jayaraman, Designated Partner, Having registered office at 8th Floor, No.40, Block A, East Wing, Global Infocity Park, MGR Salai, Kandanchavadi, Perungudi, Chennai, Tamil Nadu - 600096.

... Petitioner in both W.Ps Vs.

The Assistant Commissioner, Chennai South, Zone-III, Circle - Sholinganallur.

... Respondent in both W.Ps Prayer in W.P.No.46935 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records of impugned deficiency memo dated 06.10.2025 bearing no.ZD3310250234050 issued by the Respondent and quash the same and consequently direct the Respondent to release the refund amount in furtherance to the refund application filed by the Petitioner and along with an interest of 6% from the date of filing of the original refund application. 1/4

Prayer in W.P.No.46758 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records of the impugned deficiency memo dated 06.10.2025 bearing no.ZD331025023486Q issued by the Respondent and direct the Respondent to release the refund amount in furtherance to the refund application filed by the Petitioner and along with an interest of 6% from the date of filing of the original refund application. For Petitioner : Ms.Komal .V in both W.Ps For Mr.S.Thvija For Respondent : Mr.C.Harsharaj in both W.Ps Special Government Pleader COMMON ORDER The learned counsel for the petitioner seeks permission to withdraw these petitions. She has also made an endorsement in the bundle to the following effect:

"WP 46758 of 25 WP 46935 of 25 For Petitioner withdrawing the matter" 2/4

2. Recording the same, these writ petitions are dismissed as withdrawn. Consequently, connected miscellaneous petitions are closed. No costs. 19.02.2026 raja To The Assistant Commissioner, Chennai South, Zone-III, Circle - Sholinganallur.

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C.SARAVANAN, J.

raja 19.02.2026 4/4