M/S. Harisankar Paper Boards Private Limited vs. The Joint / Additional Commissioner Of CGST

Facts

The petitioner, M/s. Harisankar Paper Boards Private Limited, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged an Order-In-Original No. 05/2022 dated 22.09.2022, passed by the first respondent, the Joint/Additional Commissioner of CGST and Central Excise. The petitioner sought to quash this order, citing it as illegal, arbitrary, and violative of the principles of natural justice. The respondents included the Joint/Additional Commissioner of CGST and Central Excise, the State Tax Officer (Circle), and the Branch Manager of the State Bank of India, Theni. The writ petition was filed under Article 226 of the Constitution of India.

Held

The Court did not delve into the merits of the case. The learned counsel for the petitioner sought permission from the Court to withdraw the writ petition and made an endorsement to that effect. Consequently, the Court recorded the petitioner's request and proceeded to dismiss the writ petition as withdrawn. No costs were awarded. The connected miscellaneous petitions were also closed as a result of the withdrawal of the main writ petition. The specific grounds of challenge raised by the petitioner, such as illegality, arbitrariness, and violation of natural justice, were not adjudicated upon by the Court.

Key Issues

1. Whether the impugned order passed by the first respondent is illegal, arbitrary, and violative of the principle of natural justice? The petitioner argued that the order suffered from illegality, arbitrariness, and a violation of natural justice principles. The petitioner sought to quash the order on these grounds. The respondents' specific arguments are not recorded in the judgment. The judgment does not explicitly name the specific provisions of the CGST Act or SGST Act that were the subject of the dispute, nor does it detail the tax period(s) or the amount in dispute.