Dismissed¶33

Netcare Computers P Ltd. v. Assistant Commissioner (St)(Fac)

Madras HC18 Dec 2025WP/19211/2025

Case brief

AI extract

What is this about?

Netcare Computers Pvt Ltd withdrawal Madras High Court 18.12.2025; W.P.No.19211 of 2025 and W.M.P.No.21502 of 2025; C. Saravanan J.; Article 226 certiorarified mandamus; GST assessment order 20.04.2024 AY 2018-19 GSTIN 33AABCN6586G1ZC; rejection of rectification 19.03.2025 Ref ZD330325142552Q; Selaiyur Assessment Circle and Thirumudivakkam Assessment Circle respondents; dismissed as withdrawn, no costs; no merits adjudication; T. Suresh for petitioner; K. Vasanthamala Government Advocate for respondents.

What did the court decide?

None on merits. Permission to withdraw granted; writ petition dismissed as withdrawn with no costs; connected W.M.P.No.21502 of 2025 closed. ¶33

Netcare Computers P Ltd. Vs Assistant Commissioner… — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

None on merits. Permission to withdraw granted; writ petition dismissed as withdrawn with no costs; connected W.M.P.No.21502 of 2025 closed.

¶33

Issue for consideration

Whether the impugned GST assessment order dated 20.04.2024 for assessment year 2018-19 (GSTIN 33AABCN6586G1ZC) and the consequential rejection of rectification dated 19.03.2025 (Ref. ZD330325142552Q) were illegal and liable to be quashed, with a direction to the first respondent to redo the assessment proceedings for 2018-19. NOTE: the court did not decide this issue; the petition was withdrawn.

¶25

Ratio / Principle

On the learned counsel for the petitioner seeking permission to withdraw the writ petition and making an endorsement to that effect in the Court bundle, the writ petition was dismissed as withdrawn, with no costs, and the connected Writ Miscellaneous Petition (W.M.P.No.21502 of 2025) was closed. No substantive adjudication on the merits was undertaken.

¶33

Detailed headnote1 paragraphs

MADRAS HIGH COURT (C. Saravanan, J.) | W.P.No.19211 of 2025 & W.M.P.No.21502 of 2025 | Decided 18.12.2025 | Tvl.Netcare Computers Private Limited, Rep. by its Director Joseph Vincent v. (1) Assistant Commissioner (ST) (FAC), Selaiyur Assessment Circle; (2) Assistant Commissioner (ST), Thirumudivakkam Assessment Circle. Writ petition under Article 226 of the Constitution of India sought a Writ of Certiorarified Mandamus to quash an assessment order dated 20.04.2024 for the year 2018-19 under GSTIN 33AABCN6586G1ZC and the consequential rejection of rectification dated 19.03.2025 (Ref. No. ZD330325142552Q) for assessment year 2018-19, and to direct the first respondent to redo the assessment proceedings for 2018-19. Before adjudication, the learned counsel for the petitioner sought leave to withdraw the petition and endorsed the same in the Court bundle. Held: writ petition dismissed as withdrawn; no costs; connected Writ Miscellaneous Petition closed. No finding on the legality of the assessment or the rejection of rectification; the matter was not argued or decided on merits.

¶1

W.P.No.19211 of 2025

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

DATED : 18.12.2025

¶4

CORAM :

¶5

THE HONOURABLE MR.JUSTICE C.SARAVANAN

¶6

W.P.No.19211 of 2025

¶7

and

¶8

W.M.P.No.21502 of 2025

¶9

Tvl.Netcare Computers Private Limited, Represented by its Director Joseph Vincent

¶10

… Petitioner

¶11

Vs.

¶12

1.Assistant Commissioner (ST) (FAC), Selaiyur Assessment Circle, Taluk Office Buildings,

¶13

Greenways Road, Raja Annamalaipuram, Chennai.

¶14

2.Assistant Commissioner (ST), Thirumudivakkam Assessment Circle, Integrated Office Complex for Commercial Taxes and Registration,

¶15

Fanapet, Nandanam,

¶16

Chennai – 600 035. … Respondents

¶17

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for

¶18

issuance of a Writ of Certiorarified Mandamus, to call for the impugned

¶19

assessment order on the file of the first respondent vide GSTIN 33AABCN6586G1ZC/2018-19 dated 20.04.2024 and the consequential

¶20

1/4

¶21

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

¶22

W.P.No.19211 of 2025

¶23

rejection of rectification order passed by the second respondent in reference

¶24

number ZD330325142552Q dated 19.03.2025 for the assessment year 2018-

¶25

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

¶26

For Petitioner : Mr.T.Suresh

¶27

For Respondents : Mrs.K.Vasanthamala Government Advocate

¶28

ORDER

¶29

The learned counsel for the petitioner seeks permission of this

¶30

Court to withdraw this writ petition and he has also made an endorsement to

¶31

that effect in the Court bundle.

¶32

In view of the above submission and the endorsement made by

¶33

the learned counsel for the petitioner, this writ petition is dismissed as withdrawn. No costs. Connected Writ Miscellaneous Petition is closed.

¶34

18.12.2025

¶35

Neutral Citation : Yes / No

¶36

arb

¶37

2/4

¶38

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

¶39

W.P.No.19211 of 2025

¶40

To:

¶41

1.Assistant Commissioner (ST) (FAC), Selaiyur Assessment Circle, Taluk Office Buildings, Greenways Road, Raja Annamalaipuram, Chennai.

¶42

2.Assistant Commissioner (ST), Thirumudivakkam Assessment Circle, Integrated Office Complex for Commercial Taxes and Registration, Fanapet, Nandanam, Chennai – 600 035.

¶43

3/4

¶44

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

W.P.No.19211 of 2025

C.SARAVANAN, J.

arb

W.P.No.19211 of 2025