The Joint Commissioner vs. Madurai Kamaraj University
Held
The Court held that the appellant's request to withdraw the Writ Appeal should be granted. The learned counsel for the appellant circulated a letter dated 24.09.2024 seeking permission to withdraw the appeal, and this permission was granted by the Court. An endorsement to this effect was also made. Consequently, the Writ Appeal was dismissed as withdrawn. No costs were imposed. The operative direction was to dismiss the appeal as withdrawn and close the connected miscellaneous petition. No specific issues regarding GST law were decided on merits.
Facts
This matter concerns a Writ Appeal filed by the Joint Commissioner, Central GST and Central Excise, Madurai, challenging an order passed by the High Court in W.P(MD)No.20502 of 2019. The respondent in the appeal is Madurai Kamaraj University. The appellant's counsel circulated a letter dated 24.09.2024 seeking permission to withdraw the Writ Appeal. The court granted this permission, and an endorsement to that effect was made. No specific tax period, amount in dispute, or the original order under challenge by the authority is detailed in this excerpt.
Key Issues
The primary issue before the Court was whether to grant the appellant's request to withdraw the Writ Appeal. The appellant, represented by the Joint Commissioner of Central GST and Central Excise, sought permission to withdraw the appeal. The respondent, Madurai Kamaraj University, did not appear before the court. The Court had to decide whether to allow the withdrawal of the appeal. The appellant's argument, as evidenced by their circulated letter and endorsement, was that they wished to withdraw the appeal. No arguments were recorded for the respondent as they were absent.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.10.2024 CORAM: THE HONOURABLE MR.JUSTICE P.VELMURUGAN AND THE HON'BLE MR JUSTICE K.K.RAMAKRISHNAN W.A(MD)No.2009 of 2021 and C.M.P(MD)No.9262 of 2021 The Joint Commissioner, Office of the Commissioner of Central GST and Central Excise, No.4, Lal Bahadur Sashtri Road, C.R.Building, Bibikulam, Madurai – 625 002. ... Appellant/Respondent
.Vs. Madurai Kamaraj University, represented by its Registrar, Palkalai Nagar, Madurai – 625 021. ... Respondent/Petitioner PRAYER: Writ Appeal filed under Clause 15 of Letters Patent Act praying this Court to set aside the order passed by this Court made in W.P(MD)No.20502 of 2019, dated 16.8.2021. 1/4 https://www.mhc.tn.gov.in/judis
For Appellant : Mr.N.Dilip Kumar Senior Standing Counsel For Respondent : No appearance JUDGMENT (Order of the Court was made by P.VELMURUGAN.,J) The learned counsel for the appellant has circulated a letter dated 24.09.2024 seeking permission of this Court to withdraw this Writ Appeal. Permission granted.The learned counsel has also made an endorsement to that effect. 2.In view of the same, the Writ Ap
The judgment continues below.
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