Madras High Court
WP/45354/2025 of Tvl Angel Starch and Food Pvt Ltd Vs The Deputy Commissioner (ST) (GST) (APPEAL) on 1 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP Nos. 45354 and 45358 of 2025
and
W.M.P. Nos.50520, 50522, 50525 and 50528 of 2025
W.P.No.45354 of 2025
CNR:{HCMA012818042025}
Tvl. Angel Starch and Food Pvt Ltd
Represented by its Director Nandha B.R
Plot No. E22, SIPCOT Industrial Growth Centre, Perundurai, Erode 638 052.
..Petitioner
Vs
The Deputy Commissioner (ST) (GST)
(APPEAL)
..Respondent
WP No. 45358 of 2025
CNR:{HCMA012818032025}
Tvl. Angel Starch and Food Pvt Ltd
Represented by its Director Nandha B. R, Plot No. E22, SIPCOT Industrial Growth Centre, Perundurai, Erode 638 052
..Petitioner
Vs
The Deputy Commissioner (ST) (GST)
(APPEAL)
..Respondent
W.P.No.45354 of 2025: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned proceedings passed by the Respondent in the Order vide GST AP-213/2023 dated 07.11.2025 in GSTIN NO 33AAICA3758NIZB along with consequential proceedings of summary of the demand after issue of order by the appellate authority, issued in FORM GST APL 04 Order No. ZD331125122535T dated 07.11.2025 for the tax period 2017-2018 to quash the same.
WP No. 45358 of 2025: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned proceedings passed by the Respondent in the Order in GST.AP-215/2023 vide GSTIN
33AAICA3758N1ZB/2019-2020
dated
07.11.2025
along
with
consequential proceedings summary of the demand after issue of the order by the Appellate Authority in FORM GST APL- 04 order no.
ZD3311251227200 dated 07.11.2025 for the year 2019-2020 to quash the same For Petitioner:
Ms. R. Hemalatha
in both WPs
For Respondent:
Mr.I.Dinesh,
Additional Government Pleader (Tax)
in both WPs
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COMMON ORDER
A letter dated 22.09.2026 has been submitted by learned counsel for the petitioner for the withdrawal of these writ petitions with leave to approach the Goods and Services Tax Appellate Tribunal (GSTAT). Granting leave to approach the GSTAT within eight weeks from the date of receipt of a copy of this order, these writ petitions are dismissed as withdrawn without any order as to costs. Until the expiry of the said period of eight weeks, no coercive measures shall be taken. Consequently, connected miscellaneous petitions are closed. 01.10.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy Commissioner (ST) (GST) (APPEAL)
SENTHILKUMAR RAMAMOORTHY J. mmi WP Nos. 45354 & 45358 of 2025 01.10.2026