Rajesh Gurusamy vs. The Deputy Commissioner Of CGST And Central Excise
Held
The Court was informed by the learned counsel for the petitioner that the petitioner sought permission to withdraw the Writ Petition, and an endorsement to that effect was made in the court record. Consequently, the Court dismissed the Writ Petition as withdrawn. The connected Miscellaneous Petition was also closed. No costs were awarded. The merits of the Show Cause Notice were not adjudicated upon by the Court.
Facts
The petitioner, Rajesh Gurusamy, filed a Writ Petition before the Madurai Bench of the Madras High Court challenging a Show Cause Notice dated January 11, 2021, issued by the Deputy Commissioner of CGST & Central Excise, Madurai II Division. The notice pertained to the period from October 1, 2015, to June 30, 2017. The respondents included the Deputy Commissioner and Assistant Commissioner of CGST & Central Excise, and two Electrical Engineers from the Public Works Department. The petitioner sought to quash the aforementioned Show Cause Notice.
Key Issues
1. Whether the impugned Show Cause Notice No.3/2021-ST in C.No.IV/09/184/2020-Adjn. dated 11.01.2021, issued by the Deputy Commissioner of CGST & Central Excise, Madurai II Division, for the period from 01.10.2015 to 30.06.2017, is liable to be quashed? The petitioner sought permission to withdraw the Writ Petition. The judgment does not record any specific arguments made by the petitioner or the respondents regarding the merits of the Show Cause Notice. The decision to dismiss the petition was based solely on the petitioner's request to withdraw.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 22.12.2022
C O R A M THE HONOURABLE MR.JUSTICE P.D.AUDIKESAVALU and W.M.P.(MD)No. 18982 of 2021 Rajesh Gurusamy
... Petitioner Vs. 1.The Deputy Commissioner of CGST & Central Excise, Madurai II Division, Central Revenue Buildings, 5-V.P.Rathinasamy Nadar Road, Bibikulam, Madurai – 625 002. 2.The Assistant Commissioner of CGST & Central Excise, Madurai II Division, Central Revenue Buildings, 5-V.P.Rathinasamy Nadar Road, Bibikulam, Madurai – 625 002. 3.The Electrical Engineer, Public Works Department, Electrical Division, Madurai – 625 002. 1/4 https://www.mhc.tn.gov.in/judis
The Electrical Engineer, Public Works Department, Electrical Division, (Medical Works), Madurai – 625 002. ... Respondents PRAYER: Writ Petition filed under Article 226 of the constitution of India, to issue a Writ of Certiorari, calling for the records in respect of the impugned Show Cause Notice No.3/2021-ST in C.No.IV/09/184/2020-Adjn. dated 11.01.2021 pertaining to the period from 01.10.2015 to
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.