Rajarajeswari Krafts Private Limited Rep By Its Director v. The Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.07.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD) No.19695 of 2025 and W.M.P(MD) Nos.15152, 15155 and 15159 of 2025 Rajarajeswari Krafts Private Limited, represented by its Director Mr.Radhakrishnan, 900, Kamak Road, Sivakasi - 626 189, Virudhunagar District, Tamil Nadu.

... Petitioner Vs.

1. The Commissioner, O/o. The Principal Secretary/ Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai 600 005.

2. The Deputy Commissioner (ST)(Appeals), Reserve Line Road, Palayamkottai, Thirunelveli.

3. The State Tax Officer(Inspection III), O/o the Joint Commissioner (ST)(Intelligence), Integrated Commercial Tax Building, Madurai Road, Near VVV College, Virudunagar - 626 001.

...Respondents

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the Impugned Order GSTIN 33AADCR8256M1ZY/2022-23, dated 28.01.2025, passed by the 3rd Respondent herein and to quash the same as illegal, unjust, unfair and in excess of jurisdiction and in violation of principles of natural justice and further direct the 3rd respondent herein to re-consider the case on the basis of documents already filed and also the records therein and the facts available on records and to pass order on eligibility on ITC on the Solar Panel (Capital Goods) by duly following the orders passed by Honble Supreme Court, High Courts, and Advance Ruling Authorities after affording an opportunity of personal hearing by this Court.

For Petitioner : Mr.Akjayaraj For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

The learned counsel for the petitioner seeks permission of this Court to withdraw the Writ Petition and he has also made an endorsement to that effect. 2/4

2. Recording the same, the Writ Petition is dismissed as withdrawn. Consequently, connected Miscellaneous Petitions are closed. No costs. 18.07.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No Indu To

1. The Commissioner, O/o the Principal Secretary/ Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai 600 005.

2. The Deputy Commissioner (ST),(Appeals), Reserve Line Road, Palayamkottai, Thirunelveli.

3. The State Tax Officer(Inspection III), O/o the Joint Commissioner (ST) (Intelligence), Integrated Commercial Tax Building, Madurai Road, Near Vvv College, Virudunagar - 626 001.

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C.SARAVANAN, J.

Indu W.P(MD) No.19695 of 2025 18.07.2025 4/4