M/S. Srirangam Infra Private Limited vs. The State Tax Officer
Facts
The petitioner, M/s. Srirangam Infra Private Limited, filed a writ petition challenging an order dated 26.09.2025 passed by the respondent, the State Tax Officer, Lalgudi Assessment Circle. The petitioner contended that the impugned order was without the authority of law and contrary to specific provisions of the GST Acts and the Constitution of India. During the hearing, the petitioner's counsel informed the Court that an appeal had already been filed before the appellate authority. Consequently, the petitioner sought and was granted leave to withdraw the writ petition.
Held
The Court did not decide the merits of the case. The petitioner's counsel informed the Court that an appeal had already been filed before the appellate authority and sought leave to withdraw the present writ petition. The Court granted this request. Therefore, the writ petition was dismissed as withdrawn. No decision was made on the validity of the order dated 26.09.2025 or the constitutional and statutory provisions cited by the petitioner. The operative direction was to dismiss the writ petition as withdrawn, with no order as to costs. Any issues regarding the authority of law, specific sections of the GST Acts, or constitutional violations were not adjudicated upon.
Key Issues
1. Whether the impugned order dated 26.09.2025 passed by the respondent is without the authority of law and contrary to Section 13(2)(a) read with Section 31(5) of the GST Acts? 2. Whether the impugned order violates Articles 14, 19(1)(g), and 265 of the Constitution of India? Petitioner's Contention: The petitioner argued that the order passed by the respondent was illegal and violated statutory provisions and constitutional rights. The petitioner did not elaborate on specific arguments regarding the merits of the case before the High Court, as their primary submission was based on the pendency of an appeal before the appellate authority. Respondent's Contention: The judgment does not record any specific arguments made by the respondent's counsel on the merits of the case. The respondent was represented by the Additional Government Pleader.
Sections Cited
Section 13(2)(a), Section 31(5)
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 29.01.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.333 of 2026 and W.M.P.(MD)Nos.331 and 332 of 2026 M/s. Srirangam Infra Private Limited, (Formerly KNR Srirangam Infra Private Limited), Represented by its Tax Manager, P. Govin Gopi, No.262/2A, Kallakudi Toll Plaza, Near Primary Health Centre Melarasur, Kallakudi, Melarasoor, Tiruhcirappalli – 621 652. ... Petitioner
Vs The State Tax Officer, Lalgudi Assessment Circle, Nehru Nagar, Siruthaiyur, Lalgudi - 621 703. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records relating to the impugned order ZD3309253821853 dated 26.09.2025 passed by the respondent and to quash the same as the same is without the authority of law and contrary to the provisions of Section 13(2)(a) read with Section 1/4 https://www.mhc.tn.gov.in/judis 31 (5) of the GST Acts and is also in gross violation of Articles 14, 19(1) (g) and 265 of the Constitution of India. For Petitioner : Mr.G.Natarajan For R
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