Joint Commissioner Of GST And Central Excise vs. Bharathidasan University
Held
The Court recorded the appellant's request for permission to withdraw the Writ Appeal, as communicated through a letter dated 24.10.2024 to the Registry. Based on this request, the Court allowed the withdrawal. Consequently, the Writ Appeal was dismissed as withdrawn. No costs were imposed. The connected miscellaneous petition was also closed. The Court did not delve into the merits of the original writ petition or the grounds for the appeal, as the matter was resolved by the withdrawal.
Facts
The Joint Commissioner of GST & Central Excise (appellant) filed a Writ Appeal before the Madurai Bench of the Madras High Court challenging an order dated 21.09.2021 passed in W.P.(MD) No.8353 of 2019. The respondent in the appeal is Bharathidasan University. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the Writ Appeal involves a prior writ petition filed by the University. The appellant sought to withdraw the present Writ Appeal.
Key Issues
The Court had to decide whether to permit the withdrawal of the Writ Appeal. The appellant, represented by the Joint Commissioner of GST & Central Excise, sought permission to withdraw the appeal. The respondent, Bharathidasan University, did not present any arguments as the appeal was dismissed based on the appellant's request for withdrawal. The judgment does not record any specific legal questions or provisions that were argued or considered by the Court, other than the implicit issue of whether the appeal should be allowed to be withdrawn.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.12.2024 CORAM: THE HONOURABLE MR.JUSTICE RMT.TEEKAA RAMAN and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR and C.M.P.(MD) No.6297 of 2022 Joint Commissioner of GST & Central Excise Office of the Commissioner Central GST & Central Excise No.1, Williams Road Contonment Tiruchirapalli-620 001
... Appellant -vs- Bharathidasan University rep.by its Registrar Palkalaiperur Tiruchirapalli ... Respondents Writ Appeal filed under Clause 15 of Letters Patent to set aside the order, dated 21.09.2021, passed in W.P.(MD) No.8353 of 2019, on the file of this Court. ____________ https://www.mhc.tn.gov.in/judis For Appellant : Mr.R.Nandakumar Senior Standing Counsel for Customs & CGST For Respondent : Mr.V.R.Shanmuganathan J U D G M E N T [Judgment of the Court was made by RMT.TEEKAA RAMAN, J.] Learned Senior Standing Counsel for the appellant has given a letter dated 24.10.2024 to the Registry seeking permission of this Court to withdraw this appeal.
Recording the same, this appeal is dismissed as withdrawn. No costs. Consequently
The judgment continues below.
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