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2025 Supreme(Online)(Mad) 65323

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
Kumar – Appellant
Versus
The Commercial Tax Officer, Chidambaram – II Assessment Circle – Respondent


Advocates:
For the Appellants/Petitioners: Mr.Derrick Sam
For the Respondents:Mrs.P.Selvi Government Advocate

ORDER

Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3. Both the learned counsel for the Petitioner and the learned Government Advocate for the Respondent confirmed that the issue is squarely covered by the decision of this Court in Tvl.Suguna Cut Piece Center , Represented by its Authorized Signatory Vs. The Appellate Deputy Commissioner (ST) (GST), Salem and another, (2022) 99 GSTR 386 wherein, in Paragraph Nos.227 to 229, this Court has observed as under:-

“227. This is a fit case for exercising the power under Article

226 of the Constitution of India in favour of the petitioners by quashing the impugned orders and to grant consequential relief to the petitioners. By doing so, the Court is effectuating the object under the GST enactment of levying and collecting just tax from every assessee who either supplies goods or service. Legitimate Trade and Commerce by every supplier should be allowed to be carried on subject to payment of tax and statutory compliance. Therefore, the

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