Dismissed¶26

Tvl Nestor Engineering Private Limited v. the Assistant Commissioner (St)

MADRAS HIGH COURT (Mohammed Shaffiq, J.) – 08.04.2025

Madras HC8 Apr 2025WP/1181/2025

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Case brief

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What is this about?

Madras High Court, common order dated 08.04.2025, Mohammed Shaffiq J.; W.P.Nos.1181 and 1185 of 2025; Tvl Nestor Engineering Private Limited v. Assistant Commissioner (ST) Thirumudivakkam Assessment Circle; writ petitions under Article 226 challenging GST assessment orders for 2018-19 (dated 21.09.2023 and 25.03.2024) and 2019-20 (dated 08.08.2024); dismissed as withdrawn on counsel's endorsement after relisting 'for clarification' from a batch reserved on 24.01.2025 (with W.P.No.33562 of 2024); no costs; connected W.M.P.Nos.1416, 1418, 1421, 1422 of 2024 closed; no adjudication on merits; no cases cited.

What the court decided

AI extract

Tvl Nestor Engineering Private Limited Vs the… — Writ and Judicial Review | Madras HC (2025)

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W.P.Nos.1181 and 1185 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 08.04.2025

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CORAM

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THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

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W.P.Nos.1181 and 1185 of 2025 and W.M.P.Nos.1416, 1418, 1421 and 1422 of 2024

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Tvl Nestor Engineering Private Limited, Rep. by partner J.BenedictTherence, Plot No.23, Saranya Nagar, Kundrathur Main Road, Thirumudivakkam, Chennai-600 044.

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...Petitioner(s) in both W.P.s

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The Assistant Commissioner (ST) Thirumudivakkam Assessment Circle, Station: 3rd Floor, Room No.344, The Integrated Building For Commercial Tax and Registration Department (South Tower) Nandanam, Chennai-600 035.

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...Respondent(s) in both W.P.s

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PRAYER in WP No.1181 of 2025: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of certiorarified mandamus calling for the impugned assessment order on the file of respondent vide GSTIN 33AAFCN2522A1Z8/ 2018-19 dated 21.09.2023 and GSTIN 33AAFCN2522A1Z8/ 2018-19 dated 25.03.2024 and quash the same as

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1/5

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.1181 and 1185 of 2025

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illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2018-19.

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PRAYER in WP No.1185 of 2025: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of certiorarified mandamus calling for the impugned assessment order on the file of respondent vide GSTIN 33AAFCN2522A1Z8/ 2019-20 dated 08.08.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2019-20.

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For Petitioner	: Ms.J.Saktheeshwari
in both W.P.s	for Mr.Raja Karthikeyan
For Respondents	: Mrs.Vasanthamala
in both W.P.s	Government Advocate

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COMMON ORDER

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The batch of writ petition in W.P.Nos.33562 of 2024 was reserved

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for orders on 24.01.2025. However, at the instance of the learned counsel for the petitioners, the batch of writ petition is listed today under the caption "for clarification". When the matters were taken up for hearing, learned counsel for the petitioner sought permission of this Court to withdraw these writ petitions. He has also made an endorsement to that effect.

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2/5

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.1181 and 1185 of 2025

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2. Recording the submission and endorsement made by the learned

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counsel for the petitioner, the writ petitions stand dismissed as withdrawn. No Costs. Consequently, the connected miscellaneous petitions are closed.

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08.04.2025

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Speaking / Non Speaking Order Index : Yes/ No Neutral Citation: Yes/No spp

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3/5

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.1181 and 1185 of 2025

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To:

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The Assistant Commissioner (st) Thirumudivakkam Assessment Circle, Station 3rd Floor, Room No.344, The Integrated Building For Commercial Tax And Registration Department (South Tower) Nandanam, Chennai-600 035.

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4/5

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.1181 and 1185 of 2025

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MOHAMMED SHAFFIQ, J.

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spp

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W.P.Nos.1181 and 1185 of 2025