M/S.Paramount Mills Private vs. The Superintendent Of CGST &
Held
The Court did not decide the merits of the case. The learned counsel for the Petitioner circulated a letter dated 28.01.2020 to the Registry, seeking permission to withdraw the Writ Petition. An endorsement to that effect was also made by the learned counsel. Consequently, the Writ Petition was dismissed as withdrawn. No costs were awarded. The connected Miscellaneous Petition was also dismissed as withdrawn.
Facts
The petitioner, M/s. Paramount Textile Mills (P) Limited, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged an Order in Original No.MDU-CEX-COM 51 of 2018, dated 28.3.2018, issued by the second respondent, the Commissioner of CGST and Central Excise. The petitioner sought to quash this order and sought a consequential direction for the second respondent to hear and dispose of the matter afresh in accordance with previous directions from the High Court and the Customs, Excise and Service Tax Appellate Tribunal. The respondents were the Superintendent of CGST and Central Excise, the Commissioner of CGST and Central Excise, and the Customs, Excise and Service Tax Appellate Tribunal.
Key Issues
1. Whether the Order in Original No.MDU-CEX-COM 51 of 2018, dated 28.3.2018, issued by the Commissioner of CGST and Central Excise, is liable to be quashed. (Question of law) 2. Whether the second respondent should be directed to hear and dispose of the matter afresh in consonance with the directions issued by the High Court vide its order dated 8.4.2014 in C.M.A(MD)No.840of 2009-842/2009 and the final orders of the Tribunal dated 10.7.2014. (Question of mixed law and fact) Petitioner's Arguments: The petitioner sought to quash the impugned order and requested a fresh hearing in line with prior judicial pronouncements. The petitioner relied on the High Court's order dated 8.4.2014 and the Tribunal's final orders dated 10.7.2014. Revenue's Arguments: No arguments were recorded for the revenue or state in the provided judgment excerpt.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 04.02.2020 CORAM: THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA W.P(MD)NO.10674 of 2018 and W.M.P(MD)No.9765 of 2018 M/s.Paramount Textile Mills (P)Limited, represented by its Director, Mr.M.Ramu, Post Box No.9, Thirali, Thirumangalam 625 706 Madurai District. :Petitioner .vs. 1.The Superintendent of CGST and Central Excise, Thirumangalam Range, 27, Rajaram Street, Jawahar Nagar, Thirumangalam- 625 706. 2.The Commissioner of CGST and Central Excise, Central Revenue Buildings, Bibikulam, Madurai – 625 002. 3.The Customs, Excise and Service Tax Appellate Tribunal, “Shastri Bhavan'', 26,Haddows Road, Chennai – 600 006. : Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus calling for the records pertaining to File No.V/52/15/38/2006-Adjn.& V/52/15/36/2006-Adjn comprising of Order in Original No.MDU-CEX-COM 51 of 2018, dated 28.3.2018 issued on 5.4.2018 on the file of the second respondent and to quash the same and for a consequential direction directing the second respondent to hear and disp
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