Writ petition challenging a GST assessment order for FY 2019-20 was withdrawn by the petitioner after paying tax and intending to seek waiver of interest and penalty under Section 128A of the GST Act.
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W.P.No.7748 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 24.10.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY
W.P.No.7748 of 2024 & W.M.P.Nos.8666 & 8667 of 2024
G.Swaminathan
... Petitioner
Vs.
The Deputy Commercial Tax Officer (ST), Tiruvarur Assessment Circle, Tiruvarur, Tamil Nadu
... Respondents
Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the impugned order in Ref.No.ZD3304231442211 dated 28.04.2023 and uploaded the same along with the summary of order in Form-GST DRC07 for the financial year 2019-20 from the files of the respondent herein and quash the same.
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W.P.No.7748 of 2024
For Petitioner : Mr.Patil Komal Dhananjay For Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader
ORDER
The learned counsel for the petitioner would submit that the petitioner had paid the entire tax amount and now, they are willing to file an application under Section 128A of GST Act, 2017, for waiver of interest and penalty. Hence, he seeks leave of this Court to withdraw this petition and with regard to the same, he had made an endorsement in the case bundle.
2. In view of the above, this writ petition is dismissed as
withdrawn. No cost. Consequently, the connected miscellaneous petitions are also closed.
24.10.2024
Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No nsa
To
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W.P.No.7748 of 2024
The Deputy Commercial Tax Officer (ST), Tiruvarur Assessment Circle, Tiruvarur, Tamil Nadu
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W.P.No.7748 of 2024
KRISHNAN RAMASAMY.J.,
nsa
W.P.No.7748 of 2024 & W.M.P.Nos.8666 & 8667 of 2024
24.10.2024
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2 provisions across 2 enactments
G.Swaminathan
The Deputy Commercial Tax Officer (ST), Tiruvarur Assessment Circle, Tiruvarur, Tamil Nadu
Krishnan Ramasamy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
