SPG Ramasamy Nadar and Sons v. The Assistant commissioner
WP/18419/2022 · 2026-03-04
C Saravanan
Transfer Petitionbody2026
DailyLaw.ai
[ 2026 DAILYLAW 10746 (MAD) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 10746 (MAD) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
WP No. 18419 of 202 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-03-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 18419 of 2022 and WMP No.17769 of 2022 SPG Ramasamy Nadar and Sons Represented by its Partner, SPGR Nityanandam 77/1 South Car Street, Virudhunagar ..Petitioner(s) Vs
1. The Assistant Commissioner CGST and Central Excise Virudhunagar Division No. 130 / 9, - 1 Kutchery Road, Virudhunagar.
2. The Additional commissioner of GST and Central Excise (Appeals) Madurai / Coimbatore Circuit office 4, Lal Bahadur Shashtri Mar, C.R. Building, Madurai 625 002. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the Second Respondent herein in his Order - in - Appeals No. 01 to 04 of 2020 / GST (Appeals) dated 30.06.2020 and to quash the same directing the first Respondent herein to grant refund as per the refund application in Form - GST - RFD - 02 for the months of July to October 2017 dated 11.1.2018 and
23.1.2018. For Petitioner(s): Mr. N. Prasad, for Mr. N. Inbarajan For Respondent(s): Mr. Rajendran Ragavan, Senior Panel Counsel. https://www.mhc.tn.gov.in/judis
WP No. 18419 of 202 __________ Page2 of 3
ORDER The learned counsel for the Petitioner seeks permission of this Court to withdraw this Writ Petition. He has also made an endorsement to that effect in the Court bundle.
2. Recording the above submission and the endorsement made by the
learned counsel for the Petitioner, this Writ Petition is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petition is also closed. 04-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No klt To
1. The Assistant commissioner
CGST and Central Excise Virudhunagar Division No. 130 / 9, - 1 Kutchery Road, Virudhunagar.
2. The Additional commissioner of GST and Central Excise (Appeals) Madurai / Coimbatore Circuit office 4, Lal Bahadur Shashtri Mar, C.R. Building, Madurai 625 002. https://www.mhc.tn.gov.in/judis
WP No. 18419 of 202 __________ Page3 of 3 C.SARAVANAN, J. klt WP No. 18419 of 2022 and WMP No.17769 of 2022 04-03-2026 https://www.mhc.tn.gov.in/judis