The Commissioner Of GST And Central Excise vs. K.Jeyakumar
Facts
The appeal was filed by the Commissioner of GST and Central Excise, Madurai Commissionerate, against an order passed by the CESTAT, Chennai. The respondent is K. Jeyakumar. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the appeal before the High Court is not detailed, other than it arises from a final order of the CESTAT.
Held
The Court allowed the appellant's request to withdraw the appeal. The reasoning was based solely on the appellant's submission and endorsement seeking withdrawal. Consequently, the Civil Miscellaneous Appeal was dismissed as withdrawn. The Court made no decision on the merits of the case. Any connected miscellaneous petitions were also closed. No costs were awarded.
Key Issues
1. Whether the appeal filed by the appellant should be permitted to be withdrawn. (This is implicitly the primary question before the court given the appellant's submission). Contentions: Petitioner/Appellant: The learned counsel for the appellant sought permission to withdraw the appeal and made an endorsement to that effect. Revenue/State: No arguments were recorded for the respondent.
Sections Cited
Section 35 G
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED :04.02.2026 CORAM: THE HONOURABLE MR JUSTICE G.K. ILANTHIRAIYAN AND THE HONOURABLE MS.JUSTICE R. POORNIMA and CMP(MD) No.1191 of 2026 The Commissioner of GST and Central Excise Madurai Commissionerate Central Revenue Building Bibikulam, Madurai- 625 002 ... Appellant vs. K.Jeyakumar, No.7, Chairman A Shanmugam Road, Sivakasi, Tamil Nadu- 626 123 ...Respondent PRAYER: Appeal filed under Section 35 G of the Central Excise Act, 1944 to allow the appeal and set aside the final order FO/A/40308/2024-EX(DB) dated 20.03.2024 on the file of the CESTAT, Chennai. For Appellant : Mr.N.Dilip Kumar For Respondent : Mr.S.Jaikumar Page No.1 of 2 https://www.mhc.tn.gov.in/judis G.K. ILANTHIRAIYAN,J. AND R. POORNIMA,J. aav JUDGMENT [Judgment of the Court was made by G.K. ILANTHIRAIYAN, J.] The learned counsel appearing for the appellant seeks permission of this Court to withdraw the appeal and he has also made an endorsement to that effect.
In view of the same, this Civil Miscellaneous Appeal stands dismissed as withdrawn. No costs. Consequently connected mis
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.