M/S. Andavar Oil Company vs. The Joint Commissioner (St) (I.W)
Held
The Court recorded the submission of the learned Senior Counsel for the petitioner seeking permission to withdraw the Writ Petition and noted the endorsement made to that effect. Consequently, the Court dismissed the Writ Petition as withdrawn. No costs were imposed. The connected miscellaneous petitions were also closed. The Court did not delve into the merits of the case or the specific GST provisions that might have been under challenge, as the petition was withdrawn by the petitioner.
Facts
The petitioner, M/s. Andavar Oil Company, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged proceedings initiated by the fourth respondent, the Deputy State Tax Officer (Collection & Arrears), Tirunelveli, dated 05.08.2022, bearing Investigation File No. .... The petitioner sought a writ of certiorari to quash these proceedings. The respondents included various GST and State Tax authorities. The matter was listed before the Court on 10.06.2024.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition. Petitioner's argument: The learned Senior Counsel for the petitioner sought permission to withdraw the Writ Petition and made an endorsement to that effect. Revenue's argument: The judgment records no argument from the respondents.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.06.2024 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD).No.13495 & 13496 of 2022 and 2506 of 2023 M/s.Andavar Oil Company, Represented by its Partner, 123-A/5, Katchery Road, Virudhunagar – 626 001. ... Petitioner Vs. 1.The Commissioner (ST) (I.W), Tirunelveli. 2.The Deputy Commissioner (ST) (I.W), Tirunelveli. 3.The Assistant Commissioner (ST) (I.W), Tirunelveli. 4.The Deputy State Tax Officer, (Collection & Arrears), Tirunelveli. 5.The Superintendent (Audit), Group-III, Madurai Audit Circle, O/o. the Assistant Commissioner of Central GST & Excise, Madurai. ... Respondents 1/4 https://www.mhc.tn.gov.in/judis PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari to call for the records of the fourth respondent in his proceedings in Investigation File IF No..... & Date ....2022-GST No. 33AAJFA3431A1Z9, dated 05.08.2022.
For petitioner : Mr.R.L.Ramani Senior Counsel For respondents : Mr.R.Suresh Kumar Additional Government Pleader for R1 to R4 ***** ORDE
The judgment continues below.
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