Abi Saw Mill v. The State Tax Officer (Fac),

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.04.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)No.7038 of 2024 Abi Saw Mill, Represented by its Proprietor M.Ugin Jacob, GSTIN 33ACQPU1851R1ZQ, 17/3E, Channel Road, Maravankudieruppu, Kottar Post, Nagercoil - 629002.

... Petitioner -vs1.The State Tax Officer (FAC), Nagercoil-2 Assessment Circle, Commercial Taxes Buildings, Nagercoil.

2.The State of Tamil Nadu, Represented by its Secretary Commercial Taxes Department, Fort St. George, Chennai - 600 009.

3.Union of India, Secretary to the Government of India, Ministry of Finance (MoF), Raj Path Marg, 'E' Block Central Secretariat, New Delhi - 110011.

... Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records on the file of the first respondent in GSTIN 33ACQPU1851R1ZQ / 2017-18, dated 29.12.2023, passed by the first respondent under Section 73 of TNGST Act 2017 and to quash both as cryptic, non speaking, illegal, arbitrary and wholly without jurisdiction. For Petitioner : Mr.S.Karunakar For R1 and R2 : Mr.J.K.Jayaselan Government Advocate For R3 : Mr.N.Ashok Kumar Central Government Standing Counsel

ORDER

The learned counsel for the petitioner has filed a letter to the Registry on 27.03.2025 seeking permission of this Court to withdraw the above Writ Petition. Accordingly, this Writ Petition has been listed today under the caption "for withdrawal". When the matter was taken up, the learned counsel for the petitioner requested this Court to permit him to withdraw this Writ Petition and he has also made an endorsement to that effect.

2. In view of the letter dated 27.03.2025 and the endorsement made by the learned counsel for the petitioner, this Writ Petition is dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petition is closed. NCC : Yes / No 01.04.2025 Index : Yes / No smn2 To:- 1.The State Tax Officer (FAC), Nagercoil-2 Assessment Circle, Commercial Taxes Buildings, Nagercoil.

2.The Secretary Commercial Taxes Department, State of Tamil Nadu, Fort St. George, Chennai - 600 009.

3.The Secretary to the Government of India, Union of India, Ministry of Finance (MoF), Raj Path Marg, 'E' Block Central Secretariat, New Delhi - 110011.

VIVEK KUMAR SINGH , J.

smn2 01.04.2025