The High Court of Madras dismissed the writ petition filed by a taxpayer seeking condonation of delay for a GST appeal. The petitioner withdrew the petition, which was recorded by the Court, resulting in its dismissal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.25178 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.25178 of 2024 W.M.P. No.27497 of 2024
M/s.Ramasamy Loganathan Prop. of V.P.Ramasamy Traders, S/o Ramasamy, No.9/686, Velampalayam, Muthur, Tirupur District 638 105.
.. Petitioner
Vs
Goods and Services Tax Department, Appellant Authority, Integreted New Commercial Tax Building, Floor, SF.No.400/178, 46 Pudhur, B Village, Erode 638 002.
..Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, to direct the 1st respondent to consider the petitioner appeal which was filed on 30th May 2024, for condone the delay of 68 days.
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W.P.No.25178 of 2024 For Petitioner : Mr.S.I.Sharukumar for Mr.Akash For Respondents : Mr.T.N.C.Kaushik Additional Government Pleader
ORDER
Today when the matter was taken up for hearing, the learned Counsel for
the petitioner sought permission of this Court to withdraw the writ petition. He
has also made an endorsement to that effect.
2. Recording the submission and endorsement made by the learned
counsel for the petitioner, the writ petition stands dismissed as withdrawn. No
Costs. Consequently, connected miscellaneous petition is closed.
05.11.2024
Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No spp
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W.P.No.25178 of 2024
To:
Goods and Services Tax Department, Appellant Authority, Integreted New Commercial Tax Building, Floor, SF.No.400/178, 46 Pudhur, B Village, Erode 638 002.
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W.P.No.25178 of 2024
MOHAMMED SHAFFIQ, J.
spp
W.P. No.25178 of 2024 W.M.P. No.27497 of 2024
05.11.2024
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M/s.Ramasamy Loganathan Prop. of V.P.Ramasamy Traders
The Deputy Commissioner / Joint Commissioner (ST) (GST) Appeal
The Assisstant Commissioner (ST)
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
