Tvl. Bismillah Steel Corporation vs. The Deputy Commissioner (St)
Facts
The petitioner, Tvl. Bismillah Steel Corporation, filed a writ petition challenging proceedings issued by the third respondent, the State Tax Officer, in Form GST DRC-07 dated 04.06.2022. The petitioner sought to quash this order and requested the second respondent, the Assistant Commissioner (ST), to pass a fresh order after considering the petitioner's reply and documents. The writ petition was filed under Article 226 of the Constitution of India. The respondents are various tax authorities in Dindigul.
Held
The Court did not decide the merits of the case. The learned counsel for the petitioner circulated a letter dated 22.01.2024 to the Registry seeking permission to withdraw the writ petition. The Court noted this letter and, in view of the petitioner's request, dismissed the writ petition as withdrawn. No costs were awarded. The connected miscellaneous petition was also closed. The Court did not make any findings on the validity of the impugned proceedings or the contentions of the parties.
Key Issues
1. Whether the impugned proceedings of the third respondent in Form GST DRC-07 dated 04.06.2022 are liable to be quashed? (Question of law and fact). Petitioner's contention: The petitioner sought to quash the impugned proceedings and requested a fresh order from the second respondent, implying that the original order was flawed or that their reply and documents were not duly considered. Respondents' contention: The judgment does not record any specific arguments from the respondents. The matter was disposed of based on the petitioner's request to withdraw.
Sections Cited
GST DRC-07
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.01.2024 CORAM: THE HONOURABLE MR.JUSTICE B.PUGALENDHI W.P.(MD)No.23720 of 2023 and W.M.P.(MD)No.19902 of 2023 Tvl.Bismillah Steel Corporation, Represented by its Proprietor, Mohamed Yakoob, aged about 48 years, S/o.Mohamed Usman, No.5/10B, Ismail Sait Tannery Complex, Madurai Road, Begampur, Dindigul-624 202. ... Petitioner /Vs./ 1.The Deputy Commissioner (ST), Commercial Taxes Office, Deputy Collector Office Road, Dindigul-624 201. 2.The Assistant Commissioner (ST), Dindigul Rural Assessment Circle, Commercial Taxes Office, Deputy Collector Office Road, Dindigul-624 201. 3.The State Tax Officer, Dindigul Rural Assessment Circle, Commercial Taxes Office, Deputy Collector Office Road, Dindigul-624 201. ... Respondents 1/4 https://www.mhc.tn.gov.in/judis PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records pertaining to impugned proceedings of the third respondent in Form GST DRC-07 in reference No.ZD330622002863Q dated 04.06.2022 and quash the s
The judgment continues below.
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