M/S.Universal Distributors vs. The Commissioner Of GST And Central Excise Appeals
Held
The Court did not decide the merits of the case. The learned counsel for the petitioner submitted a letter to the Registry on 21.02.2025 seeking permission to withdraw the Writ Petition. Consequently, the matter was listed under the caption "for withdrawal". Upon being taken up, the learned counsel for the petitioner requested permission to withdraw the petition and made an endorsement to that effect. In view of the letter and the endorsement, the Court dismissed the Writ Petition as withdrawn. No costs were imposed. The connected Miscellaneous Petition was also closed.
Facts
The petitioner, M/s. Universal Distributors, represented by its Proprietor, V Karthi, filed a Writ Petition before the Madurai Bench of the Madras High Court. The petition challenged an order passed by the Commissioner of GST and Central Excise Appeals, Coimbatore (Circuit Office at Madurai) in Appeal No.13/2023-GST (Madurai), dated 27.09.2023. The petitioner sought to quash this order, alleging it lacked jurisdiction and was passed contrary to CBIC instructions and constitutional provisions (Articles 19(1)(g) and 265). The respondents were the Commissioner of GST and Central Excise Appeals and the Additional Commissioner of GST and Central Excise. The matter was listed for hearing on 25.02.2025.
Key Issues
1. Whether the impugned order passed by the Commissioner of GST and Central Excise Appeals lacks jurisdiction, thereby violating Article 265 of the Constitution of India? 2. Whether the impugned order has been passed contrary to the binding instructions issued by the CBIC, thereby contravening Article 19(1)(g) of the Constitution of India? Petitioner's Contentions: The petitioner argued that the order under challenge was passed without jurisdiction and in contravention of binding instructions from the CBIC, thus violating their fundamental right to carry on trade or business under Article 19(1)(g) and the constitutional prohibition against taxation without authority of law under Article 265. The petitioner sought to quash the order on these grounds. Revenue's Contentions: The judgment does not record any specific contentions made by the respondents.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.02.2025 CORAM: THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)No.2512 of 2024 M/s.Universal Distributors, (Represented by its Proprietor,V Karthi), M2/27, 4th Cross, R.M. Colony, Dindigul - 624 001. ... Petitioner -vs- 1.The Commissioner of GST and Central Excise Appeals, Coimbatore, Circuit Office at Madurai, No.4, Lal Bahadur Sastry Road, Bibikulam, Madurai. 2.The Additional Commissioner Of GST and Central Excise, No.4, Lal Bahadur Sastry Road, Bibikulam, Madurai - 625 002. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the first respondent in passing the Impugned Order in Appeal No.13/2023-GST (Madurai), dated 27.09.2023 and quash the same, as it lacks jurisdiction and has been passed contrary to the binding instructions issued by the CBIC and in contravention of Articles 19 (1) (g) and 265 of the Constitution. ____________ https://www.mhc.tn.gov.in/judis For Petitioner
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