Elite And Elite vs. The Commissioner Of Central GST And Central Excise
Held
The Court granted the petitioner's request to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. The Court explicitly stated that all contentions of the petitioner were left open, meaning the merits of the case were not decided. No costs were imposed, and the connected miscellaneous petition was closed. The decision to dismiss the petition as withdrawn was based on the petitioner's request, prompted by the stand taken by the respondent in their counter affidavit, rather than a determination of the legal issues.
Facts
The petitioner, Tvl. Elite and Elite, represented by its Proprietrix, A. Mala, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged proceedings initiated by the respondents: the Assistant Commissioner of CGST and Central Excise (dated 26.09.2020) and the Superintendent of CGST and Central Excise (dated 29.12.2020). The petitioner sought to quash these impugned proceedings. The respondents are the Commissioner of General GST and Central Excise, the Assistant Commissioner of CGST and Central Excise, and the Superintendent of CGST and Central Excise. The matter came up for hearing on 12.03.2021.
Key Issues
1. Whether the impugned proceedings of the Assistant Commissioner of CGST and Central Excise dated 26.09.2020 and the Superintendent of CGST and Central Excise dated 29.12.2020 are liable to be quashed? The petitioner sought to quash these proceedings. The respondents, in paragraph 7 of their counter affidavit, took a stand that led the petitioner to seek permission to withdraw the writ petition. No specific arguments from either side regarding the merits of the case or reliance on any particular provisions, circulars, or precedents were recorded as the matter was withdrawn.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.03.2021 CORAM: THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.2764 of 2021 Tvl. Elite and Elite, Represented by its Proprietrix, A.Mala ...Petitioner Vs. 1.The Commissioner of General GST and Central Excise, Central Revenue Buildings, No.5, V.P.Rathnasamy Nadar Road, Bibikulam, Madurai – 625 002. 2.The Assistant Commissioner of CGST and Central Excise, O/o. The Assistant Commissioner of GST and Central Excise, Central Revenue Buildings, D.No.68, Nehruji Nagar, RM Colony, Dindigul – 624 001. 3.The Superintendant of CGST and Central Excise, Dindigul II Range, No.5/112,NGO Colony, Dindigul – 624 005. ...Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for records pertaining to the impugned proceedings of the 2nd respondent in C.No.IV/16/34/2020 dated 26.09.2020 and impugned proceedings of the 3rd respondent in OC No.76/10 DIN- 20201259SXO0000000317E dated 29.12.2020 and quash the same.
For Petitioner : Mr.B.Rooban For Respondents : Mr.K.Prabhu ORD
The judgment continues below.
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