M/S. Sri Palayi Pappayi Traders v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 04.07.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD) No.18259 of 2025 and W.M.P(MD) Nos.14013 and 14014 of 2025 M/s.Sri Palayi Pappayi Traders, represented by its Proprietor Jayaraman, S/o.Govindhan Chettiyar, No.50, Chinna Chetty Street, Woraiyur, Trichy - 620 003.

... Petitioner Vs.

The State Tax Officer, Woraiyur Assessment Circle, Trichy.

...Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records relating to the Impugned order passed by the in GSTIN.33ATCPJ3758P1ZA/2022-23, dated 17.03.2025 and quash the same as unconstitutional. For Petitioner : Mr.J.Sivaram For Respondent : Mr.R.Suresh Kumar Additional Government Pleader 1/4

ORDER

The learned counsel for the petitioner seeks liberty to withdraw the Writ Petition with leave to pursue alternative remedy under Section 107 of the respective GST Act.

2. Recording the same, this Writ Petition shall stand dismissed as withdrawn with liberty to file an appeal within a period of thirty (30) days from the date of receipt of copy of this order. In case, such an appeal is filed by the petitioner, the Appellate Authority shall consider and dispose the same on merits on its turn as expeditiously as possible.

3. With the above direction, this Writ Petition is dismissed as withdrawn with liberty. Consequently, connected Miscellaneous Petitions are closed. No costs.

04.07.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No Indu 2/4

To The State Tax Officer, Woraiyur Assessment Circle, Trichy.

3/4

C.SARAVANAN, J.

Indu W.P(MD).No.18259 of 2025 04.07.2025 4/4