Sahul Hameed v. The Deputy Commissioner (Gst Appeal)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.10.2024

CORAM:

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ Sahul Hameed ...

Petitioner -vs1.The Deputy Commissioner (GST Appeal), Commercial Tax Buildings, South High Ground Road, Palayamkottai, Tirunelveli.

2.The Commercial Tax Officer, Tuticorin - II, Thirunelveli, Tamilnadu.

...

Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, praying for issuance of a writ of certiorarified mandamus, to call for the records relating to the order passed by the 1st respondent in his Reference No. ZD330724164930C, dated 12.07.2024, and quash the same and condone 32 days delay in filling appeal beyond statutory period and consequently direct

the 1st respondent to admit the appeal against the order passed by the 2nd respondent in his Reference No.ZD330124105839J, dated 23.01.2024. For Petitioner :

Mr.M.Iniyavan For Respondents : Mr.R.Suresh Kumar, Addl. Govt. Pleader.

ORDER

Learned counsel for the petitioner seeks permission of the Court to withdraw this Writ Petition, with liberty to challenge the Assessment Order. He has also made an endorsement in the case bundle to that effect.

2. Permission is granted and this Writ Petition is dismissed, as withdrawn, with liberty to the petitioner to challenge the Assessment Order. No costs. Consequently, the connected W.M.P.(MD) Nos.19917 of 2024 is closed.

01.10.2024 NCC :

Yes / No Index :

Yes / No Internet :

Yes / No dixit

To:

1.The Deputy Commissioner (GST Appeal), Commercial Tax Buildings, South High Ground Road, Palayamkottai, Tirunelveli.

2.The Commercial Tax Officer, Tuticorin - II, Thirunelveli, Tamilnadu.

MOHAMMED SHAFFIQ, J.

dixit 01.10.2024