M/S Sundar Transport vs. The Deputy Commissioner GST Appeals State Tax

Held

The Court was informed that the learned counsel appearing for the petitioner sought permission to withdraw the writ petition and had made an endorsement to that effect. Recording this submission, the Court dismissed the writ petition as withdrawn. No costs were imposed. The connected miscellaneous petition was also closed. The Court did not delve into the merits of the case or the validity of the impugned order passed by the first respondent, as the petition was withdrawn by the petitioner.

Facts

The petitioner, M/s.Sundar Transport, represented by its Partner Jag Prasad Tiwari, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged an order passed by the first respondent, The Deputy Commissioner (GST Appeals) (State Tax), on October 17, 2024. The petitioner sought to quash this order and consequently direct the first respondent to take up the petitioner's appeal. The second respondent is The Deputy Commercial Tax Officer, Sivakasi II. The writ petition was filed under Article 226 of the Constitution of India.

Key Issues

1. Whether the impugned order dated 17.10.2024 passed by the first respondent is liable to be quashed. Petitioner's Contention: The petitioner sought to quash the impugned order and direct the first respondent to take up the petitioner's appeal. The specific grounds for challenging the order or the reasons for seeking its quashing were not detailed in the provided text, but the prayer indicates a grievance with the order and a desire for the appeal to be considered. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondents. The matter was disposed of based on the petitioner's request.