Union Of INDIA vs. Sri Desikanathar Textiles P LTD
Held
The Court allowed the writ appeal to be dismissed as not pressed. The reasoning provided is that the learned standing counsel for the appellants informed the Court that the subject matter of the appeal was below the monetary limit prescribed by the department. Consequently, the appellants themselves requested the dismissal of the appeal on this ground. The Court accepted this submission and dismissed the writ appeal. No costs were awarded. The operative direction was the dismissal of the writ appeal. No specific issues were decided on merits, as the appeal was withdrawn by the appellants.
Facts
This is a writ appeal filed by the Union of India and other GST authorities against an order dated 24-02-2022 passed by a single judge of the Madras High Court in W.P.(MD).No.7252 of 2020. The respondent in the writ appeal is Sri Desikanathar Textiles Private Ltd, who was the petitioner in the writ petition. The specific subject matter of the dispute and the tax period(s) are not detailed in the provided judgment. The appeal was filed to set aside the order of the single judge. The procedural history indicates that the writ petition was decided on 24-02-2022, and the subsequent writ appeal was filed by the revenue.
Key Issues
1. Whether the writ appeal filed by the appellants (Union of India and GST authorities) should be dismissed as not pressed, given that the subject matter falls below the monetary limit prescribed by the department? Appellants' Contention: The learned standing counsel for the appellants informed the Court that the subject matter of the appeal is below the monetary limit prescribed by the department and therefore, the writ appeal may be dismissed as not pressed. Respondent's Contention: No specific contention is recorded for the respondent (Sri Desikanathar Textiles Private Ltd) in the provided judgment, as the appeal was dismissed based on the appellants' submission.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.03.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and THE HONOURABLE MR.JUSTICE M.JOTHIRAMAN and C.M.P.(MD)No.5480 of 2022 1.Union of India, Rep. by its Secretary to Government, Ministry of Finance Department of Revenue, CBEC, North Block, New Delhi – 110 001. 2.he Commissioner of GST and Central Excise, GST Bhawan No.26/1 Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 3.The Nodal Officer/Assistant Commissioner, Goods and Service Tax and Central Excise, Dindigul I Division No.68 Nehruji Nagar, R.M Colony Road, Dindigul – 624 001. 4.The Superintendent, Goods and Service Tax and Central Excise, Vadamadurai Range, No.5/112, NGO Colony, Dindigul – 624 005. ... Appellants / Respondents Vs. 1/4 https://www.mhc.tn.gov.in/judis Sri Desikanathar Textiles Private Ltd, Rep. by its Managing Director, K.N.Kasi. ... Respondent / Petitioner
Prayer : Writ Appeal filed under Clause XV of Letters Patent, to allow the writ appeal and set aside the order dated 24-02-2022 passed in W.P.(MD).No.7252 of 2020
The judgment continues below.
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