M/S. Mps And Co. v. The Assistant Commissioner (St) Fac

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.06.2025

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) Nos.11656, 11657 & 11659 of 2025 M/s. MPS and Co., rep. by its Managing Partner P.Selvakumar. ... Petitioner Vs

1. The Assistant Commissioner (ST) Fac, Thirupparankundram Circle, Dr. Thangaraj Salai, Commercial Taxes Complexes, Third Floor, Madurai - 625 020.

2. The Deputy Commercial Tax officer, Thirupparankundram, Madurai West, Madurai.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records of the first respondent relating to the impugned order passed by the first respondent in Reference Number ZD330225146160Z ARN Number AD330723005126K dated 1/3

17.02.2025 and quash the same on the ground of violation of principles of natural justice and lack of jurisdiction in terms of Section 73 of the TNGST Act and consequently, direct the respondents to drop all further proceedings pursuant to the impugned order passed by the first respondent in Reference Number ZD330225146160Z ARN Number AD330723005126K dated 17.02.2025. For petitioner : Mr. R Aravindan For respondents : Mr.J.K.Jayaselan *****

ORDER

When the matter is taken up for hearing, the learned counsel for the petitioner makes an endorsement to withdraw this Writ Petition stating that the petitioner has already opted for alternate remedy by way of appeal before the Appellate Authority.

2. Recording the same, the writ petition is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 10.06.2025 Internet : Yes / No apd 2/3

C.SARAVANAN, J.

apd 10.06.2025 3/3