WP No. 14665 of 2022 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 14665 of 2022 and WMP.No.13862 of 2022 Shree Parshwanath Coconuts Rep. by its Proprietor, Veena Madhukant, 139/B1 Illuppunagaram village, Udumalpet Taluk Tiruppur 642 201. ..Petitioner Vs 1. Union of India Through its Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi 110 001. 2. The Chairman Central Board of Indirect Taxes and Customs, Through its Secretary, North Block, New Delhi 110 001. 3. The Chairperson, GST Council GST Council Secretariat, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110 001. 4. State of Tamil Nadu Through its Principal Secretary, Finance Department, Fort St.George, Chennai 03. 5. The Joint Commissioner (ST) Intelligence Commercial Tax Office Building, Dr. Balasundaram Road, Coimbatore 641 018. 6. Coconut Development Board Ministry of Agriculture and Farmers Welfare, Kera Bhavan, SRVHS Road, Kochi 682 011. https://www.mhc.tn.gov.in/judis WP No. 14665 of 2022 __________ Page2 of 4 7. The Assistant commissioner of GST and Central Excise Pollachi Division Jothi Nagar D Colony Pollachi 642 001. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Declaration declaring Paragraph 5 of the Circular No. 163/19/2021- GST dated 6.10.2021 as being ultra vires the First Schedule to the Customs Tariff Act, 1975 and HS Explanatory notes as applicable to the Central Goods and Services Tax, Act 2017. For Petitioner: Ms. Veena Madhukanth (party-in-person) For Respondents: Mr.Rajnish Pathiyil, Senior Standing Counsel for R1 to R3 & R7 Ms.G.Dhana Madhri, Government Counsel (Tax) for R4 & R5 Dr. G.Babu for R6 ORDER The party-in-person has filed memo dated 10.07.2026 for the withdrawal of this writ petition. Taking note of said memo, this writ petition is dismissed as withdrawn without any order as to costs. Consequently, connected miscellaneous petition is closed. 16-07-2026 Index : Yes/No (2/4) Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 14665 of 2022 __________ Page3 of 4 To 1. Union of India, Through its Secretary, Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi 110 001. 2. The Chairman, Central Board of Indirect Taxes and Customs, North Block, New Delhi 110 001. 3. The Chairperson, GST Council, GST Council Secretariat, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110 001. 4. State of Tamil Nadu, Through its Principal Secretary, Finance Department, Fort St.George, Chennai 03. 5. The Joint Commissioner (ST) Intelligence, Commercial Tax Office Building, Dr. Balasundaram Road, Coimbatore 641 018. 6. Coconut Development Board, Ministry of Agriculture and Farmers Welfare, Kera Bhavan, SRVHS Road, Kochi 682 011. 7. The Deputy Commissioner Central Goods and Service Tax, Division G, Sector 10, Vidhyadhar Nagar, Jaipur 302 016. https://www.mhc.tn.gov.in/judis WP No. 14665 of 2022 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY,J. Kj WP No. 14665 of 2022 and WMP.No.13862 of 2022 16-07-2026 (2/4) https://www.mhc.tn.gov.in/judis