M/S.Femina Shopping Mall Private Limited vs. The Assistant Commissioner Of GST And Central Excise

Held

The Court held that since the learned counsel for the appellant sought permission to withdraw the writ appeal and made an endorsement to that effect, the appeal should be dismissed as withdrawn. The Court reasoned that the appellant's explicit request for withdrawal, duly endorsed, was sufficient grounds for disposing of the appeal. No costs were imposed. The connected miscellaneous petition was also closed. No specific provisions of the GST Act or any precedents were discussed in relation to the withdrawal, as the decision was based solely on the appellant's request.

Facts

The appellant, M/s. Femina Shopping Mall Pvt. Ltd., represented by its Director, filed a writ appeal before the Madurai Bench of the Madras High Court. The appeal challenged an order dated 14.03.2024, passed by a single judge of the same High Court in W.P.(MD) No.19284 of 2021. The respondents in the appeal were the Assistant Commissioner of GST & Central Excise and officials from the Directorate General of GST Intelligence. The specific tax periods and the amount in dispute were not detailed in the provided judgment excerpt. The procedural history indicates that the writ appeal was filed to set aside the order of the learned single judge.

Key Issues

The primary issue before the Court was whether the appellant should be permitted to withdraw the writ appeal. The appellant's counsel sought permission to withdraw the appeal, making an endorsement to that effect. The respondents, represented by Mr. N. Dilip Kumar, did not appear to argue against the withdrawal. Therefore, the Court had to decide whether to grant the appellant's request for withdrawal. The appellant argued for withdrawal based on their endorsement. The respondents' argument, if any, is not recorded in the judgment.