Velu Thevar Murugesan vs. The Deputy Commissioner Of CGST And

Held

The Court noted that the writ petition was listed for withdrawal on June 8, 2023, based on a letter circulated by the petitioner's counsel. When the matter was taken up, the learned counsel for the petitioner sought permission to withdraw the writ petition. Recording the letter dated June 1, 2023, the Court dismissed the writ petition as withdrawn. No costs were awarded. The connected miscellaneous petition was also closed. The Court did not decide on the merits of the show cause notice or the petitioner's challenge to it.

Facts

The petitioner, Velu Thevar Murugesan, proprietor of M/s. Siva Constructions, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged a show cause notice dated April 25, 2022, issued by the Deputy Commissioner of CGST & Central Excise, Madurai II Division. The notice was in respect of alleged GST liabilities. The petitioner sought to quash this show cause notice. The respondents included the Deputy Commissioner of CGST & Central Excise, the Superintending Engineer of M/s. Tamilnadu Police Housing Corporation Ltd., and the Managing Director of M/s. Tamilnadu State Transport Corporation (Madurai) Ltd. The matter was listed for withdrawal on June 8, 2023.

Key Issues

1. Whether the show cause notice dated 25.04.2022 issued by the first respondent is liable to be quashed. The petitioner argued that the show cause notice should be quashed. The revenue, represented by the Deputy Commissioner of CGST & Central Excise, did not present any arguments as the matter was listed for withdrawal. No specific provisions of the CGST Act or Rules were explicitly discussed in relation to the arguments, as the petition was withdrawn.