M/S. Sri Palayi Pappayi Traders vs. The State Tax Officer

Facts

The petitioner, M/s. Sri Palayi Pappayi Traders, represented by its Proprietor Jayaraman, filed a Writ Petition before the Madurai Bench of the Madras High Court. The petition challenged an order passed by the State Tax Officer, Woraiyur Assessment Circle, Trichy, bearing GSTIN.33ATCPJ3758P1ZA/2022-23, dated 17.03.2025. The petitioner sought to quash this order as unconstitutional. The specific tax period and the amount in dispute were not explicitly stated in the provided text. The procedural history leading to the writ petition is not detailed, other than the impugned order being dated 17.03.2025.

Held

The Court recorded the submission of the learned counsel for the petitioner seeking liberty to withdraw the Writ Petition to pursue the alternative remedy under Section 107 of the respective GST Act. The Court allowed this request. Consequently, the Writ Petition was dismissed as withdrawn. The Court granted liberty to the petitioner to file an appeal within a period of thirty (30) days from the date of receipt of a copy of the order. The Court further directed that if such an appeal is filed, the Appellate Authority shall consider and dispose of it on its merits expeditiously. No costs were awarded. The issue of the constitutionality of the impugned order was not decided on merits.

Key Issues

1. Whether the impugned order dated 17.03.2025 passed by the State Tax Officer is unconstitutional, as contended by the petitioner? The petitioner's contention was that they sought liberty to withdraw the Writ Petition to pursue an alternative remedy. The petitioner argued for the right to withdraw and pursue the statutory appeal. The respondent, represented by the Additional Government Pleader, did not present any arguments against the withdrawal, as the court recorded the petitioner's submission and proceeded accordingly. No specific provisions of the GST Act were argued by either side in relation to the merits of the case, as the matter was disposed of on the petitioner's request for withdrawal.