Tvl.English Cotton v. W.P.(MD)No.7728 of 20245.The State Tax Officer, Virudhunagar-1 Assessment Circle, Virudhunagar
Case at a glance
Outcome
Withdrawn
Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn
Provisions considered
- Constitution of India arts. 14, 19(1)(g), 226
- Goods and Services Tax Act, 2017 s. 168A
- Provisions of the Goods and Services Tax Act, 2017
Key paragraphs
- Para 44.Principal Secretary/Commissioner of Commercial Taxes, Commercial Taxes Department, Ezhiligam, Chepauk, Chennai - 600 005.1/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.7728 of 20245.The State Tax Officer, Virudhunagar-1 Assessment Circle, Virudhunagar. ... RespondentsPRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari…
Judgment
W.P.(MD)No.7728 of 2024BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED : 08.04.2025CORAMTHE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P.(MD)No.7728 of 2024and W.M.P.Nos.7065 & 7066 of 2024 Tvl. English Cotton, Rep. by its Proprietor: N.Ramapiran,49/1, Perumal Kovil Street, Virudhunagar - 626 001. ... Petitioner Vs.
The Union of India, Rep. by the Secretary, Department of Revenue, Ministry of Finance, No.137, North Block, New Delhi - 110 001.
The Goods & Services Tax Council, Rep. by its Chairman, GST Council Secretariat, 5th Floor, Tower-II, Jeevan Bharti Building, Janpath Road, Connaught Palace, New Delhi - 110 001.
The State of Tamil Nadu, Rep. by its Secretary to Government, Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai - 600 009.
Principal Secretary/Commissioner of Commercial Taxes, Commercial Taxes Department, Ezhiligam, Chepauk, Chennai - 600 005.1/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.7728 of 20245.The State Tax Officer, Virudhunagar-1 Assessment Circle, Virudhunagar. ... RespondentsPRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to call for the records on the file of the 1st respondent in Notification No.09/2023 - Central Tax dated 31.03.2023 and the records on the file of the 3rd respondent in G.O Ms. No.41 and the Notification dated 05.04.2023 issued therein and the records on the file of the 5th respondent in Ref No:-ZD3312232400419/33ADUPR5060Q1ZO/2017-18 dated 28.12.2023 and quash the same as manifestly arbitrary, void, contrary to the provision of Section 168A of the Goods and Services Tax Act, 2017 and violative of Articles 14 and 19(1)(g) of the Constitution of India and illegal, without jurisdiction and against the Provisions of the Goods and Services Tax Act, 2017.
Operative part
For Petitioner : Mr.A.Chandra SekaranFor Respondents : Mr.G.Vidhyamaheswaran for R1 Mr.R.Suresh Kumar for R3 to R5Additional Government Pleader2/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.7728 of 2024ORDERThe batch of writ petition has been reserved for orders on 24.01.2025. However, at the instance of the learned counsel for the petitioners, the batch of writ petition is listed under the caption "for clarification". Today when the matter was taken up for hearing, the learned counsel for the petitioner sought permission of this Court to withdraw the writ petition. He has also made an endorsement to that effect.2. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn. No Costs. Consequently, the connected miscellaneous petitions are closed.08.04.2025 Speaking / Non Speaking OrderIndex : Yes/ NoNeutral Citation: Yes/Nopam3/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.7728 of 2024To:1.The Secretary, Union of India, Department of Revenue, Ministry of Finance, No.137, North Block, New Delhi - 110 001.2.The Chairman, Goods & Services Tax Council, GST Council Secretariat, 5th Floor, Tower-II, Jeevan Bharti Building, Janpath Road, Connaught Palace, New Delhi - 110 001.3.The Secretary to Government, State of Tamil Nadu, Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai - 600 009.4.Principal Secretary/Commissioner of Commercial Taxes, Commercial Taxes Department, Ezhiligam, Chepauk, Chennai - 600 005.
The State Tax Officer, Virudhunagar-1 Assessment Circle, Virudhunagar.4/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.7728 of 2024MOHAMMED SHAFFIQ, J.pamW.P.(MD)No.7728 of 202408.04.20255/5
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn
Which statutory provisions did this judgment involve?
Constitution of India — arts. 14, 19(1)(g), 226; Goods and Services Tax Act, 2017 — s. 168A; Provisions of the Goods and Services Tax Act, 2017.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.