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2026 DAILYLAW 79061 (MAD)

SREE SAI MEENAKSHI ALLOYS v. The Deputy Commissioner (ST) (GST Appeals)

/50091/2025 · 2026-01-05

C Saravanan

Transfer Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

W.P.No.50091 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 05.01.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No. 50091 of 202 5 and W.M.P.Nos.56019 and 56021 of 2025 Tvl.Sree Sai Meenakshi Alloys Represented by its Partner S.Sabari Karthikeyan ... Petitioner Vs. 1.The Deputy Commissioner (ST)(GST Appeals), Commercial Taxes Building, Coimbatore. 2.The State Tax Officer (ST), Podanur Assessment Circle, Coimbatore. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of 1st respondent vide the impugned Appeal Rejection Order in Form GST APL – 04 in M.P.No.697/2025 dated 07.05.2025 and quash the same as is in violation of principles of natural justice, and to direct the 2nd respondent to release the payments due to the petitioner pursuant to the issuance of Form GST DRC – 13 dated 14.10.2025 and to further direct the 2nd respondent to unblock the Input Tax Credit in the Petitioner’s electronic credit ledger. ____________ Page No. 1 of 4 https://www.mhc.tn.gov.in/judis W.P.No.50091 of 2025 For Petitioner : M/s.J.Prageetha For Respondents : Mrs.P.Selvi Government Advocate ORDER The learned counsel for the Petitioner seeks permission of this Court to withdraw this Writ Petition and she has also made an endorsement to that effect in the Court bundle. 2. Recording the above submission and also the endorsement made by the learned counsel for the Petitioner, this Writ Petition is dismissed as withdrawn. No costs. Connected Writ Miscellaneous Petitions are closed. 05.01.2026 Neutral Citation : Yes / No jas ____________ Page No. 2 of 4 https://www.mhc.tn.gov.in/judis W.P.No.50091 of 2025 To: 1.The Deputy Commissioner (ST)(GST Appeals), Commercial Taxes Building, Coimbatore. 2.The State Tax Officer (ST), Podanur Assessment Circle, Coimbatore. ____________ Page No. 3 of 4 https://www.mhc.tn.gov.in/judis W.P.No.50091 of 2025 C.SARAVANAN, J. jas W.P.No. 50091 of 202 5 and W.M.P.Nos.56019 and 56021 of 2025 05.01.2026 ____________ Page No. 4 of 4 https://www.mhc.tn.gov.in/judis