Madras High Court
WP/46305/2025 of M/s. Angel Tex Chem Vs The Deputy Commissioner on 29 September 2026
WP No. 46305 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 46305 of 2025
and
W.M.P. Nos.51657 and 51659 of 2025
CNR: {HCMA012894092025}
M/s. Angel Tex Chem
Represented by its Proprietor Mr B R. Nandha, H-19, 1st Floor, Periyar Nagar, Erode Tamil Nadu- 638 009 GSTIN 33ATSPN9727C1ZC
..Petitioner
Vs
The Deputy Commissioner (ST) (GST) (appeal)
Integrated New Commercial Taxes Building, 3rd Floor SF No. 400/ 1, 7,8, 46 Pudur B Village, Erode Tamil Nadu 638 002
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Respondent herein in its impugned order No.GST.AP.204/2023 vide GSTIN 33ATSPN9727C1ZC /2021-2022 dated 13.10.2025 along with consequential proceedings summary of the demand after issue of the order by the Appellate Authority in FORM GST APL-04 Vide Ref No ZD3310251231237, dated 13.10.2025 for the Tax Period 2021-2022, and quash the same.
For Petitioner:
Ms.R.Hemalatha
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
A letter dated 23.09.2026 has been submitted by learned counsel for the petitioner for the withdrawal of this writ petition with leave to
WP No. 46305 of 2025
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the GSTAT within eight weeks from the date of receipt of a copy of this order, the writ petition is dismissed as withdrawn without any order as to costs.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. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy Commissioner (ST) (GST) (appeal) Integrated New Commercial Taxes Building, 3rd Floor SF No. 400/ 1, 7,8, 46 Pudur B Village, Erode Tamil Nadu 638 002
WP No. 46305 of 2025
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 46305 of 2025 29.09.2026