Sahul Hameed vs. The Deputy Commissioner (GST Appeal)

WP(MD)/23529/2024HC MadrasGSTCNR HCMD01105251202401 October 2024Bench: HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ4 pages

AI SummaryWithdrawn

Held

The Court granted the petitioner's request to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. The petitioner was granted liberty to challenge the Assessment Order. The connected miscellaneous petition was also closed. No costs were awarded.

Facts

The petitioner, Sahul Hameed, filed a writ petition before the Madurai Bench of the Madras High Court. The petition sought to quash an order passed by the Deputy Commissioner (GST Appeal) on July 12, 2024, and to direct the Deputy Commissioner to admit an appeal against an order passed by the Commercial Tax Officer on January 23, 2024. The petitioner also sought condonation of a 32-day delay in filing the appeal. The respondents were the Deputy Commissioner (GST Appeal) and the Commercial Tax Officer.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the writ petition? 2. Whether the writ petition should be dismissed as withdrawn? The petitioner's counsel sought permission to withdraw the writ petition with liberty to challenge the Assessment Order. The respondents did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(MD) No.23529 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.10.2024 CORAM: THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P.(MD) No.23529 of 2024 Sahul Hameed ... Petitioner -vs- 1.The Deputy Commissioner (GST Appeal), Commercial Tax Buildings, South High Ground Road, Palayamkottai, Tirunelveli. 2.The Commercial Tax Officer, Tuticorin - II, Thirunelveli, Tamilnadu. ... Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, praying for issuance of a writ of certiorarified mandamus, to call for the records relating to the order passed by the 1st respondent in his Reference No. ZD330724164930C, dated 12.07.2024, and quash the same and condone 32 days delay in filling appeal beyond statutory period and consequently direct ____________ Page 1 of 4 https://www.mhc.tn.gov.in/judis W.P.(MD) No.23529 of 2024 the 1st respondent to admit the appeal against the order passed by the 2nd respondent in his Reference No.ZD330124105839J, dated 23.01.2024. For Petitioner : Mr.M.Iniyavan For Respondents : Mr.R.Suresh Kumar, Addl. Govt. Pleader.

Learned counsel for

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