Authority: High Court of Judicature at Madras
Order Date: 06-07-2026
Case Overview
- Petitioner: Tvl.Gtr Metal Mart, represented by proprietor Mr. Gurusamy Nadar Ramaswamy, Chennai.
- Respondents: 1) Deputy Commissioner (ST) GST‑Appeal, Chennai‑I; 2) Assistant Commissioner (ST) Park Town Assessment Circle, Chennai North Division; 3) Branch Manager, Canara Bank, Vepery Branch.
- The writ petition (WP No. 13163 of 2024, also WMP Nos. 14305 & 14306 of 2024) sought a writ of certiorari to call for records and to quash the impugned order passed in Appeal No. AP/GST/524/2021 dated 01‑12‑2023 (received 05‑01‑2024) and the consequential order GST APL 04 dated 01‑12‑2023, alleging illegality, arbitrariness, and violation of natural justice.
Final Outcome
- The petitioner filed a letter on 01‑07‑2026 indicating withdrawal of the writ because an appeal was lodged before the GST Appellate Tribunal.
- The Court dismissed the writ petition as withdrawn, without any order as to costs.
- The Registry was directed to hand over the original impugned appellate order to the petitioner.
- All connected miscellaneous petitions were closed.
Topics: GST Litigation, Taxation, Court Order