Saminathan Jothi vs. The Assistant Commissioner

Held

The Court recorded the submission made by the learned counsel for the petitioner, who, on instructions from the petitioner, wished to withdraw the writ petition. Based on this submission, the Court granted permission for withdrawal. Consequently, the writ petition was dismissed as withdrawn. No costs were imposed. The connected miscellaneous petitions were also closed. The Court did not delve into the merits of the petitioner's claim regarding the denial of Input Tax Credit or the validity of the impugned proceedings. The issues framed were rendered infructuous due to the withdrawal.

Facts

The petitioner, Saminathan Jothi, filed a writ petition before the Madurai Bench of the Madras High Court challenging proceedings dated 22.10.2020, issued by the Assistant Commissioner of Central GST and Central Excise. The petitioner sought to quash these proceedings and sought a direction to the respondent authority to refrain from denying Input Tax Credit (ITC) claimed for the periods November 2017 to March 2018 and September 2018 to March 2019. The writ petition was filed under Article 226 of the Constitution of India. The respondent authority is the Assistant Commissioner, Central GST and Central Excise, Tiruchirappalli.

Key Issues

1. Whether the impugned proceedings dated 22.10.2020, issued by the Assistant Commissioner of Central GST and Central Excise, are liable to be quashed? (Question of law) 2. Whether the respondent authority should be directed to refrain from denying the Input Tax Credit claimed by the petitioner for the periods November 2017 to March 2018 and September 2018 to March 2019? (Question of mixed law and fact) Petitioner's Contention: The petitioner, through their counsel, sought to withdraw the writ petition. No specific arguments were recorded regarding the merits of the case or the denial of ITC. Respondent's Contention: The judgment does not record any specific arguments made by the respondent's counsel.