Imperial Trading Company v. The Assistant Commissioner (St)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 11.06.2025

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.11967 of 2025 Imperial Trading Company rep. by its Partner P.Subramaniam.

... Petitioner Vs.

1. The Assistant Commissioner (ST), Kuzhithurai Assessment Circle @ Kattathurai 629 158, Kanyakumari District.

2. The State Tax Officer, (Commercial Tax Officer) Kuzhithurai @ Kattathurai 629 158 Kanyakumari District.

3. The Managing Director, The Kerala State Electricity Board Limited, TC 1424,5 Vydyuthi Bhavanam, Pattam, Thiruvananthapuram, Kerala State, 695 004.

... Respondents 1/3

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records on the file of the first respondent in the Garnishee Order in Roc. 33AABF1 1013N1ZS (TNGST 6181563/99-2000), dated 03-01-2025 and Form GSTR-13 in GSTIN 33AABFI1013N1ZS (TNGST 6181563/99-2000), dated 03-01-2025, issued to the third respondent, quash the same and consequently, direct the third respondent to de-freeze the account of the petitioner. For petitioner : Mr.S.Karunakar For respondents : Mr.J.K.Jayaselan for R1 *****

ORDER

The learned counsel for the petitioner seeks liberty to withdraw this Writ Petition, as the Garnishee Order has been withdrawn by the first respondent.

2. Recording the above statement, this Writ Petition stands closed. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 11.06.2025 Internet : Yes / No apd 2/3

C.SARAVANAN, J.

apd 11.06.2025 3/3