W.P.Nos.35213 & 35225 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 16.09.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.35213 & 35225 of 2025 and W.M.P.Nos.39419 & 39438 of 2025 Tiruttani Co-Operative Vivasa Marketing Society Ltd., (Represented by its Secretary) Mrs.Umavathi Loganathan), No.24, Akkaiya Naidu Street, Tiruttani, Tiruvallur, Tamil Nadu-631 209. ... Petitioner in both Wps Vs. 1.The State Tax Officer, Tiruttani Assessment Circle, Ward-B, Block-25, TS.No.22, Gandhi Road, Arakkonam- 631 1001. 2.The Deputy Commissioner (ST) (GST Appeals), Chennai-I, Greams Road, Main Building, 2nd Floor, Chennai-600 006. ... Respondents in both Wps Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records on the files of the 2nd respondent herein in his FORM GST APL-02 with reference No.ZD330525046015R & ZD3305250476948 respectively dated ____________ Page No. 1 of 4 https://www.mhc.tn.gov.in/judis W.P.Nos.35213 & 35225 of 2025 07.05.2025 and quash the same while directing the 2nd respondent herein to admit the appeal and re-dispose the appeal after hearing it on merits filed by the petitioners in Form GST APL-01 dated 04.01.2025 and 24.12.2024 respectively. For Petitioner : Mr.B.Syed Abdul Wakeel (in both Wps) For Respondents : Mr.C.Harsharaj (in both Wps) Additional Government Pleader COMMON ORDER Today, when the matter is taken up for consideration, the learned counsel for the petitioner submits that these writ petitions have become infructuous. 2. Recording the same, these Writ Petitions are dismissed as infructuous. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 16.09.2025 Neutral Citation : Yes / No jas ____________ Page No. 2 of 4 https://www.mhc.tn.gov.in/judis W.P.Nos.35213 & 35225 of 2025 To 1.The State Tax Officer, Tiruttani Assessment Circle, Ward-B, Block-25, TS.No.22, Gandhi Road, Arakkonam-631 1001. 2.The Deputy Commissioner (ST) (GST Appeals), Chennai-I, Greams Road, Main Building, 2nd Floor, Chennai-600 006. C.SARAVANAN, J. ____________ Page No. 3 of 4 https://www.mhc.tn.gov.in/judis W.P.Nos.35213 & 35225 of 2025 jas W.P.Nos.35213 & 35225 of 2025 and W.M.P.Nos.39419 & 39438 of 2025 16.09.2025 ____________ Page No. 4 of 4 https://www.mhc.tn.gov.in/judis