Madras High CourtWP(MD)/3878/2026withdrawn dismissed

M/S.Meenakshi Marketing v. The State Tax Officer

2026-02-12Honourable Mr Justice Krishnan Ramasamy4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.02.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)No.3175 of 2026 M/s.Meenakshi Marketing Represented by its Proprietor P.Satheesh GSTIN 33AAKHP1483N1ZQ 10/8, Thulukkar Pookkara Lane Madurai ... Petitioner Vs.

The State Tax Officer Munichalai Road Circle Commercial Tax Building Madurai ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records in the impugned Order in GSTIN 33AAKHP1483N1ZQ/2020-21 dated 22.02.2025 issued by the Respondent and quash the same. For Petitioner : Mr.S Karunakar For Respondent : Mr.R.Suresh Kumar, AGP 1/4

ORDER

The learned counsel for the petitioner seeks leave of this Court to withdraw this petition and with regard to the same, he had made an endorsement in the case bundle. Further, he requests this Court to grant liberty to the petitioner to file an appeal against the assessment order.

2. In view of the above, this writ petition is dismissed as withdrawn. No cost. Consequently, the connected miscellaneous petition is also closed.

3. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal, against the assessment order dated 22.02.2025, within a period of 2 weeks from the date of receipt of copy of this order, subject to the payment of 20% of the disputed tax amount to the respondent (10% of disputed tax amount towards statutory predeposit for filing the appeal along with additional 10% of disputed tax amount). In such case, the Appellate Authority shall consider the said 2/4

appeal filed by the petitioner on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation.

12.02.2026 Speaking/Non-speaking order Index : Yes / No nsa To The State Tax Officer Munichalai Road Circle Commercial Tax Building Madurai 3/4

KRISHNAN RAMASAMY.J., nsa & W.M.P(MD)No.3175 of 2026 12.02.2026 4/4