Madras High Court
M/S. Sibass Electric Private Ltd vs The Assistant Commissioner (Ct) on 19 June, 2023
Author: Anita Sumanth
Bench: Anita Sumanth
W.P.No.17689 of 2023 etc
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19.06.2023
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.Nos.17689, 17721, 17696 & 17727 of 2023
and
W.M.P.Nos. 16782, 16783, 16816, 16818, 16788, 16790, 16821 &
16824 of 2023
M/s. Sibass Electric Private Ltd
Rep. By its Director : Mr.Sandeep Singhi
No.213/216, 2nd Floor,
Linghi Chetty Street,
Parrys, Chennai – 600 001. .. Petitioner
in all writ petitions
vs
The Assistant Commissioner (CT),
Harbour Assessment Circle,
Integrated Building for Commercial Taxes Department,
No.32, Elephant Gate Bridge Road,
Vepery, Chennai – 600 003. .. Respondent
in all writ petitions
Prayer in W.P.No.17689 of 2023: Petition filed under Article 226 of
the Constitution of India praying to issue a writ of certiorari calling
for the records on the file of the respondent in GSTIN :
33AAOCS5265J1ZX/2017-18 dated 27.04.2023 and consequential
order u/s 74 in Reference No: ZD330523001767L, GSTIN/D :
33AA0CS5265J1ZX dated 02.05.2023 and Summary of Order in
Form GST DRC 07 dated 02.05.2023 for the FY 2017 – 18 and
quash the same as illegal contrary to the notice proposal and
provisions of the TNGST/CGST Acts, without jurisdiction and
authority of law and in violation of principles of natural justice.
Prayer in W.P.No.17221 of 2023: Petition filed under Article 226 of
the Constitution of India praying to issue a writ of certiorari calling
for the records on the file of the respondent in GSTIN :
https://www.mhc.tn.gov.in/judis
1/4
W.P.No.17689 of 2023 etc
33AAOCS5265J1ZX/2019-20 dated 27.04.2023 and consequential
order u/s 74 in Reference No: ZD330523001930Y in GSTIN/ID :
33AAOCS5265J1ZX and Summary of Order in Form GST DRC 07 in
Ref No. ZD330523001930Y both dated 02.05.2023 for the FY 2019
– 20 and quash the same as illegal contrary to the notice proposal
and provisions of the TNGST/CGST Acts, without jurisdiction and
authority of law and in violation of principles of natural justice.
Prayer in W.P.No.17696 of 2023: Petition filed under Article 226 of
the Constitution of India praying to issue a writ of certiorari calling
for the records on the file of the respondent in GSTIN :
33AAOCS5265J1ZX/2018-19 dated 27.04.2023 and consequential
order u/s 74 in Reference No: ZD330423145348I, GSTIN/ID :
33AAOCS5265J1ZX and Summary of Order in Form GST DRC 07 in
Ref No. ZD330423145348I both dated 28.04.2023 for the FY 2018
– 19 and quash the same as illegal contrary to the notice proposal
and provisions of the TNGST/CGST Acts, without jurisdiction and
authority of law and in violation of principles of natural justice.
Prayer in W.P.No.17727 of 2023: Petition filed under Article 226 of
the Constitution of India praying to issue a writ of certiorari calling
for the records on the file of the respondent in GSTIN :
33AAOCS5265J1ZX/2020-21 dated 27.04.2023 and consequential
order u/s 74 in Reference No: ZD330423145578B, GSTIN/ID :
33AAOCS5265J1ZX and Summary of Order in Form GST DRC 07 in
Ref No. ZD330423145578B both dated 28.04.2023 for the FY 2020
– 21 and quash the same as illegal contrary to the notice proposal
and provisions of the TNGST/CGST Acts, without jurisdiction and
authority of law and in violation of principles of natural justice.
For Petitioner : Mr.Pramod Kumar Chopda
Senior Counsel
for Ms.Pooja Chopda
(in all writ petitions)
For Respondent : Mr.V.Prashanth Kiran
Government Advocate
(in all writ petitions)
https://www.mhc.tn.gov.in/judis
2/4
W.P.No.17689 of 2023 etc
COMMON ORDER
After some hearing, learned counsel for the petitioner wishes to convey the instructions of the petitioner for withdrawal of these writ petitions as the petitioner prefers to approach the respondent for appropriate statutory appeal / rectification / revisional remedy.
2. Hence, these writ petitions are dismissed as withdrawn. No costs. Connected miscellaneous petitions are closed.
19.06.2023 Index:Yes/No Neutral Citation:Yes ssm To:
The Assistant Commissioner (CT), Harbour Assessment Circle, Integrated Building for Commercial Taxes Department, No.32, Elephant Gate Bridge Road, Vepery, Chennai – 600 003.
https://www.mhc.tn.gov.in/judis 3/4 W.P.No.17689 of 2023 etc DR. ANITA SUMANTH,J.
ssm W.P.No.17689, 17721, 17696 & 17727 of 2023 19.06.2023 https://www.mhc.tn.gov.in/judis 4/4