M Kamardeen vs. The Commercial Tax Officer

Held

The Court did not delve into the merits of the case or the specific issues raised by the petitioner. The learned counsel for the petitioner sought and was granted permission to withdraw the Writ Petition. Consequently, the Court dismissed the Writ Petition as withdrawn. No costs were awarded. The connected miscellaneous petitions were also closed. The Court's decision was based solely on the petitioner's request for withdrawal, and no findings were made on the validity of the order under Section 74 or any other aspect of the case.

Facts

The petitioner, M. Kamardeen, filed a Writ Petition before the Madurai Bench of the Madras High Court challenging an order passed by the Commercial Tax Officer, Munichalai Road Assessment Circle, Madurai, dated 11.05.2026. This order, referenced as ZD3305260839920, was issued under Section 74 of the Act and included Form GST DRC-07 Summary of the Order and Annexure Documents for the period 2020-2021. The petitioner sought to quash this order. The respondents were the Commercial Tax Officer and the Deputy Commissioner (ST), GST Appeal.

Key Issues

1. Whether the impugned order passed by the first respondent under Section 74 of the Act, along with Form GST DRC-07 Summary and Annexure Documents for the period 2020-2021, is liable to be quashed? The petitioner argued for the quashing of the order. The respondents, represented by the Special Government Pleader, did not present any specific arguments as the petitioner sought to withdraw the petition. The judgment does not record any specific arguments made by the respondents.