Authority: High Court of Judicature at Madras

Order Date: 02-09-2026

Case Overview

  • Parties: M/s. Garuda Steels (appellant), represented by its Partner Mr. Ramesh and counsel Mr. Prasad N., versus Assistant Commissioner of CGST and CX, Pollachi Division, Jothi Nagar D Colony, Pollachi-642001 (respondent).
  • Reference Numbers: WA No. 2470 of 2026 and CMP No. 21741 of 2026.
  • Judges: The Hon'ble Dr. Anita Sumanth and the Hon'ble Mr. C. Kumarappan.
  • Proceedings: The appellant sought permission to withdraw the writ appeal and to be granted liberty to file a fresh appeal. Counsel for the appellant made an endorsement to that effect.
  • Court Action: The court recorded the endorsement, dismissed the writ appeal and the connected miscellaneous petition as withdrawn, and granted liberty to file a new appeal within four weeks from the date of this order, leaving all grounds open for adjudication before the first appellate authority.

Final Outcome

  • The writ appeal (WA No. 2470 of 2026) and the connected miscellaneous petition are dismissed as withdrawn.
  • The appellant is permitted to file a fresh appeal within four weeks, with all grounds remaining open for consideration before the first appellate authority.

Topics: GST Litigation, Court Procedure