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2025 DAILYLAW 61044 (MAD)

Avishka Poultry v. The Deputy Commissioner CT

WP/19859/2025 · 2025-06-05

Krishnan Ramasamy

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

W.P.No.19859 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED :05.06.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.19859 of 2025 and W.M.P.Nos.22388 and 23389 of 2025 Tvl.Avishka Poultry, GSTIN:33ABOFA5110C1Z2, Represented by its Partner Ravichandran Subramani, SF No.160/3A2, Avishka Garden, Sri Guruvayurappan Nagar North,Poyampalayam, Tirupur-641 602. ...Petitioner ..Vs.. The Assistant Commissioner (ST)(FAC), Kongu Nagar Circle, Tirupur. ...Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records pertaining to the impugned order in Form GST APL-02 reference no.ZD330425113918D dated 15.04.2025 issued by the sole respondent and quash the same. 1/5 https://www.mhc.tn.gov.in/judis W.P.No.19859 of 2025 For Petitioner : Mr.G.Derrick Sam For Respondent : Mr.C.Harsha Raj Special Government Pleader (Taxes) Order Mr.C.Harsha Raj, learned Special Government Pleader (Taxes), who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order dated 15.04.2025 passed by the respondent, rejecting the Appeal filed by the petitioner challenging the assessement order. 3. This Court vide order dated 05.06.2025 in a connected Writ Petition in W.P.No.19862 of 2025 has set aside the impugned assessment order. 2/5 https://www.mhc.tn.gov.in/judis W.P.No.19859 of 2025 4. Since the assesment order itself is set aside, nothing survives for adjudication in this writ petition. 5. In view of the same, this writ petition stands closed. No costs. Consequently, connected Miscellaneous Petitions are closed. 05.06.2025 (2/2) arr Index : yes/no Neutral Citation : yes/no 3/5 https://www.mhc.tn.gov.in/judis W.P.No.19859 of 2025 To The Deputy Commissioner (CT), GST Appeals, Integrated New CT Building, III Floor, 46 Pudur B Village, Erode-638 002. 4/5 https://www.mhc.tn.gov.in/judis W.P.No.19859 of 2025 Krishnan Ramasamy,J., arr W.P.No.19859 of 2025 05.06.2025 5/5 https://www.mhc.tn.gov.in/judis