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2023 DAILYLAW 5395 (MAD)

SHREE PARSHWANATH COCONUTS v. THE SECRETARY

WP/33979/2023 · 2026-07-16

Senthilkumar Ramamoorthy

Transfer Petitionbody2023

Judgment text

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WP No. 33979 of 2023 __________ Page1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 33979 of 2023 and WMP.No.33872 of 2023 Shree Parshwanath Coconuts Rep. by its Proprietor, Veena Madhukant, 425/1, Sathyanarayana nagar, 7th street, Podanur, Coimbatore South, Coimbatore, Tamil Nadu – 641 023. ..Petitioner Vs 1. The Secretary Union of India Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi 110 001. 2. The Secretary Tax Research Unit, Ministry of Finance, Department of Revenue, Central Secretariat, New Delhi – 110001. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Declaration declaring Serial No. 13 of Circular No. 332/2/2017 - TRU dated 07.12.2017 as being ultra vires the First Schedule to the Customs Tariff Act, 1975 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 https://www.mhc.tn.gov.in/judis WP No. 33979 of 2023 __________ Page2 of 2 SENTHILKUMAR RAMAMOORTHY,J. Kj 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 Taking note of said memo, this writ petition is dismissed as withdrawn without any order as to costs.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 (4/4) Neutral Citation : Yes/No KJ To 1. The Secretary Union of India Ministry of Finance, Department of Revenue, Government of India, North Block, New Delhi 110 001. 2. The Secretary Tax Research Unit, Ministry of Finance, Department of Revenue, Central Secretariat, New Delhi – 110001. WP No. 33979 of 2023 and WMP.No.33872 of 2023 (4/4) https://www.mhc.tn.gov.in/judis