W.P.Nos.29747 and 29751 of 2025 IN THE HIGHCOURT OF JUDICATURE AT MADRAS DATED : 17.04.2025 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P.Nos.29747 and 29751 of 2022 and W.M.P.Nos.29143 and 29146 of 2022 Tvl.R.Mohanraj & Co. 9/4, Muthuram Arcade, Opp. To KPN Travels, Erode 638 011. ... Petitioner in both W.P.s Vs. 1. The Appellate Deputy Commissioner of State Tax, Erode. 2. The Assistant Commissioner of (ST) (FAC) Mettur Road Circle, Erode. ... Respondents in both W.P.s PRAYER in W.P.No.29747 of 2022 : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the 1st respondent and quash the impugned order under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 ('Act') in TNVAT No.33603044349 and CST No.995994 in No.693/2022/A dated 27.08.2022 ['impugned order'] for the year 2013-14 and direct the 1st respondent to adjudicate the appeal filed under Section 51 in Taxpayer Identification No.33603044349 and CST No.995994 on 21.07.2022 on merits, after giving the petitioner an opportunity of being heard. 1/4 https://www.mhc.tn.gov.in/judis W.P.Nos.29747 and 29751 of 2025 PRAYER in W.P.No.29751 of 2022 : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the 1st respondent and quash the impugned order under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 ('Act') in TNVAT No.33603044349 and CST No.995994 in No.694/2022/A dated 27.08.2022 ['impugned order'] for the year 2015-16 and direct the 1st respondent to adjudicate the appeal filed under Section 51 in Taxpayer Identification No.33603044349 and CST No.995994 on 21.07.2022 on merits, after giving the petitioner an opportunity of being heard. For Petitioner : Mr.N.V.Krishnan in both W.P.'s for Mr.N.V.Balaji For Respondent : Mr.TNC Kaushik in both W.P.'s Additional Government Pleader COMMON ORDER The learned Counsel for the petitioner seeks permission of this Court to withdraw the writ petition with liberty to challenge the original order dated 31.12.2021 and appeal rejection order dated 27.07.2022. He has also made an endorsement to that effect. 2. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn with liberty to challenge the original order dated 31.12.2021 and appeal rejection 2/4 https://www.mhc.tn.gov.in/judis W.P.Nos.29747 and 29751 of 2025 order dated 27.07.2022. No Costs. Consequently connected miscellaneous petitions are closed. 17.04.2025 NCC : Yes / No Index : Yes / No Internet : Yes spp To: 1. The Appellate Deputy Commissioner of State Tax, Erode. 2. The Assistant Commissioner of (ST) (FAC) Mettur Road Circle, Erode. 3/4 https://www.mhc.tn.gov.in/judis W.P.Nos.29747 and 29751 of 2025 MOHAMMED SHAFFIQ , J. spp W.P.Nos.29747 and 29751 of 2022 17.04.2024 4/4 https://www.mhc.tn.gov.in/judis