Tvl.K K K Constructions vs. The Commercial Tax Officer

Facts

The petitioner, Tvl. K K K Constructions, represented by its Partner K.Dharmaraj, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged an order in GST DRC 07, Ref.No. ZD330325116741R, dated 17.03.2025, issued by the respondent, The Commercial Tax Officer, Woraiyur Assessment Circle. The petitioner sought to quash this order, contending it was passed without jurisdiction and in clear violation of statutory provisions. The assessment year in question was 2024-25. The matter was listed for hearing before the Court.

Held

The Court did not decide the merits of the case. The learned counsel for the petitioner sought permission from the Court to withdraw the writ petition, and an endorsement to that effect was made in the Court bundle. Consequently, the Court dismissed the writ petition as withdrawn. There were no operative directions issued, and no specific issue was left undecided as the case was disposed of on procedural grounds. The reasoning for the withdrawal was not elaborated upon in the judgment.

Key Issues

1. Whether the impugned order in GST DRC 07 dated 17.03.2025, issued by the respondent, is without jurisdiction and in violation of statutory provisions, warranting its quashing under Article 226 of the Constitution of India? The petitioner argued that the order was passed without jurisdiction and in clear violation of statutory provisions. The respondent, the Commercial Tax Officer, did not present any arguments as the petitioner sought permission to withdraw the writ petition.