Madras High Court
M/S Ddm And Co vs The Assistant Commissioner (St) (Fac) on 27 June, 2025
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 27.06.2025
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY
W.P.Nos.24761, 24763, 24772 & 24768 of 2024
& W.M.P.Nos.27095, 27097, 27110 & 27104 of 2024
M/s DDM And Co.
Represented By Its Authorised Signatory
Mr K.M. Dhayalan
Having Office At 22 1st Floor
Baggiyathamal Nagar, Padi,
Tiruvallur, Tamil Nadu 600050
... Petitioner in all petitions
Vs.
1. The Assistant Commissioner (st) (fac)
Padi Assessment Circle, Chennai.
2. The Assistant Commissioner (st)
Padi Assessment Circle,
The Integrated Building For Commercial Tax And Registration
Department South Tower Nandanam Chennai 600 035
... Respondents in all petitions
Common Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of
Certiorari, calling for the records relating to the Order in Form GST DRC-07 reference no
ZD330723125391P dated 28.07.2023, ZD330823185697T dated 31.08.2023,
33AAFPD1341NIZ1/ 2023-24 dated 20.06.2024 & ZD3310231633114 dated 26.10.2023
passed by the 2nd Respondent and quash the same.
For Petitioner
in all petitions : Mr.B.Francis Xavier
For Respondent
https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/07/2025 05:00:46 pm )
in all petitions : Mr.C.Harsha Raj, SGP
COMMON ORDER
The learned counsel for the petitioner seeks leave of this Court to withdraw these petitions and with regard to the same, he had made an endorsement in the case bundles.
2. In view of the above, these writ petitions are dismissed as withdrawn. No cost.
Consequently, the connected miscellaneous petition is also closed.
27.06.2025 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No nsa To
1. The Assistant Commissioner (st) (fac) Padi Assessment Circle, Chennai.
2. The Assistant Commissioner (st) Padi Assessment Circle, The Integrated Building For Commercial Tax And Registration Department South Tower Nandanam Chennai 600 035 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/07/2025 05:00:46 pm ) KRISHNAN RAMASAMY.J., nsa W.P.Nos.24761, 24763, 24772 & 24768 of 2024 and W.M.P.Nos.27095, 27097, 27110 & 27104 of 2024 27.06.2025 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/07/2025 05:00:46 pm ) IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-07-2025 CORAM THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP NO. 24761, 24772, 24768 & 24763 of 2024 AND WMP NO. 27095, 27097, 27104 & 27110 OF 2024 M/s Ddm And Co.
Represented By Its Authorised Signatory Mr K.M. Dhayalan Having Office At 22 1st Floor Baggiyathamal Nagar, Padi, Tiruvallur, Tamil Nadu 600050 Petitioner(s) Vs The Assistant Commissioner (st) (fac) Padi Assessment Circle, Chennai. and another Respondent(s) For Petitioner(s):
Mr.B.Francis Xavier For Respondent(s):
Mr.C.Harsha Raj, Spl. Govt. Pleader (taxes) ORDER Today, this matter has been listed under the caption “For Being Mentioned”.
2. Due to inadvertent error, the details of the respondents in W.P.Nos.24768, 24772 & 24763 of 2024 were wrongly mentioned. Further, in the common prayer portion of the said order, the details of the impugned notice, which was challenged in W.P.No.24772 of 2024, has not been reflected and hence, the said error has to be rectified.
3. Accordingly, the details of the following respondents shall be incorporated in the respective portions of cause title in the aforesaid order:
“1.The Assistant Commissioner (st) (fac) https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/07/2025 05:00:46 pm ) Padi Assessment Circle, Chennai.
2.The State Tax Officer, Padi Assessment Circle, T.S.No.2, Government Farm Village, Nandanam, Chennai 600 035.
3.The Assistant Commissioner (st) Padi Assessment Circle, The Integrated Building For Commercial Tax And Registration Department South Tower Nandanam Chennai 600 035 ...respondents in W.P.Nos.24768 & 24772 of 2024
1.The Assistant Commissioner (st) (fac) Padi Assessment Circle, Chennai.
2.The State Tax Officer, Padi Assessment Circle, T.S.No.2, Government Farm Village, Nandanam, Chennai 600 035. ...respondents in W.P.No.24763 of 2024
4. Further, the common prayer of the aforesaid order shall be read as follows:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the Order in Form GST DRC-07 reference No. ZD330723125391P dated 28.07.2023, ZD330823185697T dated 31.08.2023 & ZD3310231633114 dated 26.10.2023 passed by the 2nd Respondent and notice for attachment of property in Form GST DRC-16 Ref.No.33AAFPD1341N1Z1/2023- 24 dated 20.06.2024 and quash the same.
5. With regard to the remaining portion of the order, there is no need for any modification. https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/07/2025 05:00:46 pm )
6. The Registry is directed to make necessary corrections in terms of the Order and issue a fresh order copy.
22-07-2025 nsa To
1. The Assistant Commissioner (st) (fac) Padi Assessment Circle, Chennai.
2. The Assistant Commissioner (st) Padi Assessment Circle, The Integrated Building For Commercial Tax And Registration Department South Tower Nandanam Chennai 600 035 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/07/2025 05:00:46 pm )