M/S Kodai Automobiles Limited vs. The Commissioner Of GST
Facts
The petitioners, M/s.Kodai Automobiles Limited and S.G.Jayaraj Nadar and Son, filed a writ petition before the Madurai Bench of the Madras High Court. They challenged an order dated 14.03.2022 passed by the Deputy Commissioner of CGST and Central Excise, Tirunelveli Division. The specific nature of the dispute and the amount in dispute are not detailed in the provided text. The procedural history relevant to the final order is that the petitioners sought to withdraw the writ petition.
Held
The Court recorded the submission of the learned counsel for the petitioners that the relief sought in the present Writ Petition had become infructuous in view of an order dated 03.02.2023, passed in W.P.(MD)No.27921 of 2022. The petitioners' counsel also made an endorsement seeking to withdraw the Writ Petition. Consequently, the Court dismissed the Writ Petition as withdrawn. No costs were awarded. The connected Miscellaneous Petition was also closed.
Key Issues
The primary issue was whether the relief sought by the petitioners in the writ petition had become infructuous. The petitioners argued that due to a subsequent order dated 03.02.2023, passed in a different writ petition (W.P.(MD)No.27921 of 2022), the relief they were seeking in the present petition was no longer available or necessary. The respondents, the Commissioner of GST and Central Excise and the Deputy Commissioner of CGST and Central Excise, did not present any arguments as the petitioners sought to withdraw the petition.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 15.04.2024 CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD)No.18717 of 2022 1.M/s.Kodai Automobiles Limited, Rep. by its Director, No.176-B/3, Trivandrum Road, Palayamkottai, Tirunelveli – 627 002. 2.S.G.Jayaraj Nadar and Son, No.176B, Trivandrum Road, Palayamkottai, Tirunelveli – 627 002. ... Petitioners Vs. 1.The Commissioner of GST and Central Excise, Bibikulam, Madurai. 2.The Deputy Commissioner of CGST and Central Excise, Tirunelveli Division, Central Revenue Building, 2nd Floor, Tractor Street, NGO 'A' Colony, Tirunelveli – 627 007. 3.The Authorised Officer, Axis Bank Limited, Southern Recovery Cell, 1st Floor, Old No.2, New No.3, _____________ Page No. 1 of 4 https://www.mhc.tn.gov.in/judis Club House Road, Anna Salai, Chennai – 600 002. 4.The Branch Manager, Axis Bank Limited, SN High Road, Opp. Schaffter High School, Tirunelveli – 627 001. ... Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certi
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