J.M. Samuel vs. The Assistant Commissioner

Held

The Court granted the petitioner's request to withdraw the Writ Petition. Consequently, the Writ Petition was dismissed as withdrawn. The Court also closed the connected miscellaneous petition. No costs were awarded. The judgment does not delve into the merits of the case or the specific issues raised in the petition, as it was disposed of on the petitioner's request for withdrawal.

Facts

The petitioner, J.M. Samuel, filed a writ petition before the Madurai Bench of the Madras High Court challenging an order dated 18.02.2019 passed by the Assistant Commissioner, CGST & Central Excise, Tuticorin. The petitioner sought to quash this order and consequently sought a direction for the refund of amounts collected from him, along with attendant benefits. The writ petition was filed under Article 226 of the Constitution of India. The respondent in the case was the Assistant Commissioner, CGST & Central Excise.

Key Issues

1. Whether the impugned proceedings of the respondent dated 18.02.2019 are liable to be quashed? (Question of law) 2. Whether the petitioner is entitled to a refund of the amount collected from him, along with attendant and consequential benefits? (Question of law) The petitioner, through his counsel, sought permission to withdraw the Writ Petition. The respondent's arguments are not recorded in the judgment.