Tvl.Annam Metal Industries v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 02.12.2024 CORAM :

THE HONOURABLE MR.JUSTICE K.KUMARESH BABU and W.M.P.(MD)Nos.24375 and 24376 of 2024 Tvl.Annam Metal Industries, Rep. by its Partner T.Senthil Kumar ... Petitioner Vs.

1.The State Tax Officer, Tirunelveli Town Assessment Circle, Tirunelveli.

2.The Appellate Deputy Commissioner (ST), GST Appeal, Tirunelveli.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the 1st respondent vide his order in GSTIN:33ABFFA4123Q1Zf/2019-20, dated 31.05.2024 and quash the same as it is illegal and passed in gross violation of the principles of natural justice and further, to direct the respondents to re-do the assessment afresh after providing an opportunity of personal hearing to the petitioner as per the provisions of the GST Act, 2017.

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For Petitioner : Mr.A.Satheesh Murugan For Respondents : Mr.R.Suresh Kumar, Additional Government Pleader

ORDER

The learned counsel appearing for the petitioner seeks permission of this Court to withdraw this Writ Petition. He has also made an endorsement to that effect in the case bundle.

2.In view of the same, this Writ Petition is dismissed as withdrawn with liberty to the petitioner to challenge the order of the appellate authority, rejecting the appeal on the ground of delay. No costs. Consequently, connected miscellaneous petitions are closed.

02.12.2024 NCC : Yes / No Index : Yes / No Internet : Yes / No Yuva 2/4

To 1.The State Tax Officer, Tirunelveli Town Assessment Circle, Tirunelveli.

2.The Appellate Deputy Commissioner (ST), GST Appeal, Tirunelveli.

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K.KUMARESH BABU, J Yuva 02.12.2024 4/4