Dismissed¶23

Coromandal Engineering Company Limited v. the Deputy State Tax Officer (St)

Madras HC4 Feb 2025WP/2621/2024

Case brief

AI extract

What is this about?

Madras High Court; Mohammed Shaffiq J.; decided 04.02.2025; W.P. No.2621 of 2024 with W.M.P. No.2876 of 2024; Coromandel Engineering Company Limited v. Deputy State Tax Officer (ST) Loan Square Assessment Circle, State of Tamil Nadu, Union of India; Article 226 writ of certiorari; G.O.Ms.No.41 dated 05.04.2023; ultra vires Section 168A Tamil Nadu Goods and Services Tax Act 2017; Articles 14, 246A and 265 of Constitution; writ petition dismissed as withdrawn on petitioner's request with endorsement; no costs; connected miscellaneous petition closed; no substantive adjudication.

What did the court decide?

Permission to withdraw the writ petition; writ petition dismissed as withdrawn without costs; connected miscellaneous petition (W.M.P. No.2876 of 2024) closed. ¶23

Coromandal Engineering Company Limited Vs the Deputy… — GST and Indirect Tax | Madras HC (2025)

¶1

W.P. No.2621 of 2024

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

DATED : 04.02.2025

¶4

CORAM

¶5

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

¶6

W.P. No.2621 of 2024 and

¶7

W.M.P. No.2876 of 2024

¶8

Coromandel Engineering Company Limited, Represented by Mr.P.Ravichandran, Chief Financial Officer, No.V.Floor, 43, “Parry House”, Moore Street, Chennai-600 001.

¶9

... Petitioner

¶10

Vs.

¶11

1.The Deputy State Tax Officer (ST), Loan Square Assessment Circle, No.32, Integrated Commercial Taxes Office Complex, Elephant Gate Bridge Road, Chennai-600 003.

¶12

2.The State of Tamil Nadu, Represented by its Secretary, Commercial Taxes Department, Fort St.George, Chennai-600 009.

¶13

3.Union of India, Ministry of Finance, Raj Parth Marg, “E” Block, Central Secretariat, New Delhi-110 011. ... Respondents

¶14

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

¶15

1/4

¶16

W.P. No.2621 of 2024

¶17

PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records in G.O.Ms.No.41 dated 05.04.2023 on the files of the 2^nd Respondent therein and quash the same as ultra vires Section 168A of the Tamil Nadu Goods and Services Tax Act, 2017 apart from being violative of Article 14, 246A and 265 of the Constitution of India, 1950.

¶18

For Petitioner : Mr.K.A.Parthasarathy For Respondents : Mr.V.Prashanth Kiran Government Advocate (for R1, R2)

¶19

Mr.Rajinish Pathiyil Senior Standing Counsel (for R3)

¶20

ORDER

¶21

Today when the matter was taken up for hearing, the learned counsel for

¶22

the petitioner sought permission of this Court to withdraw the writ petition. He has also made an endorsement to that effect.

¶23

2. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn. No Costs. Consequently, the connected miscellaneous petition is closed.

¶24

04.02.2025

¶25

Speaking (or) Non Speaking Order Index : Yes/ No Neutral Citation: Yes/No mka

¶26

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

2/4

W.P. No.2621 of 2024

To:

1.The Deputy State Tax Officer (ST), Loan Square Assessment Circle, No.32, Integrated Commercial Taxes Office Complex, Elephant Gate Bridge Road, Chennai-600 003.

¶31