W.P.No.31958 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 28.08.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.31958 of 2025 & W.M.P.Nos.35789 & 35790 of 2025 M/s.Raj Shree Printers, Rep By Its Proprietary Soundararajan Bhuvaneswari, No.18, 18-1, Thodarayan Kovil Street, Matheena Nagar, Kovaipudur, Coimbatore-641 042 ... Petitioner Vs. The Deputy State Tax Officer Perur Assessment Circle, Coimbatore-18. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records of the respondent in GSTIN 33FBOPB9358C1ZL/ 2020-21 dated 15.11.2024 and the consequential order passed in rectification proceeding in GSTIN 33FBOPB9358C1ZL/ 2020-21 dated 14.03.2025 and quash the same 1/4 https://www.mhc.tn.gov.in/judis W.P.No.31958 of 2025 For Petitioner : Mr.P.V.Sudakar For Mr.B.Raveendran For Respondent : Mrs.K.Vasanthamala, GA ORDER The learned counsel for the petitioner seeks leave of this Court to withdraw this petition and with regard to the same, he had made an endorsement in the case bundle. Further, he requests this Court to grant liberty to the petitioner to file an appeal against the assessment order. 2. In view of the above, this writ petition is dismissed as withdrawn. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal, against the assessment order dated 14.03.2025, within a period of 2 weeks from the date of receipt of copy of this order, subject to the payment of 15% of the disputed tax amount to the respondent (10% of disputed tax amount towards statutory pre- deposit for filing the appeal along with additional 5% of disputed tax amount). In such case, the Appellate Authority shall consider the said appeal filed by the petitioner on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without 2/4 https://www.mhc.tn.gov.in/judis W.P.No.31958 of 2025 pressing for limitation. No cost. Consequently, the connected miscellaneous petition is also closed. 28.08.2025 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No nsa To The Deputy State Tax Officer Perur Assessment Circle, Coimbatore-18. 3/4 https://www.mhc.tn.gov.in/judis W.P.No.31958 of 2025 KRISHNAN RAMASAMY.J., nsa W.P.No.31958 of 2025 & W.M.P.Nos.35789 & 35790 of 2025 28.08.2025 4/4 https://www.mhc.tn.gov.in/judis