W.P.No.22752 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 10.12.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.22752 of 2023 and W.M.P.Nos.22209, 22210 and 22211 of 2023 Raj International, Represented by its Proprietrix Snehaltha Bhandari, No.32, Vinayaga Maistry Street, Chennai-600 079. ... Petitioner Vs. 1.Assistant Commissioner (ST), Review and Appeal, Zone-II, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003. 2.Assistant Commissioner (ST), Peddunaickenpet Assessment Circle, Zone-II, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the impugned proceedings of the 1st respondent passed in GSTN:33AQHPS7408M1ZD dated 12.06.2023 and quash the same. For Petitioner : Mr.N.Murali 1/4 https://www.mhc.tn.gov.in/judis W.P.No.22752 of 2023 For Respondents : Mr.V.Prashanth Kiran Government Advocate ORDER In this Writ Petition, the Petitioner has challenged the impugned proceedings of the 1st respondent in GSTIN:33AQHPS7408M1ZD, dated 12.06.2023 passed under Rule 86A(1)(a) and (c) of the respective GST Rules 2017. The validity of the aforesaid Order is for a period of one year. Rule 86A (3) which reads as under: “(3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction.” 2. Therefore, this Writ Petition has become infructuous by efflux of time. 3. Accordingly, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 10.12.2025 ssn 2/4 https://www.mhc.tn.gov.in/judis W.P.No.22752 of 2023 To: 1.Assistant Commissioner (ST), Review and Appeal, Zone-II, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003. 2.Assistant Commissioner (ST), Peddunaickenpet Assessment Circle, Zone-II, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003. 3/4 https://www.mhc.tn.gov.in/judis W.P.No.22752 of 2023 C.SARAVANAN, J., ssn W.P.No.22752 of 2023 and W.M.P.Nos.22209, 22210 and 22211 of 2023 10.12.2025 4/4 https://www.mhc.tn.gov.in/judis