M/S.Bhima Enterprises vs. The Commissioner

Facts

The petitioner, M/s. Bhima Enterprises, filed a writ petition challenging an Authorization for Inspection in Form GST INS-01 dated January 24, 2024, issued by the Joint Commissioner and Superintendent of Central GST & Excise, Tirunelveli. The petitioner sought to quash this authorization and direct the respondents to return all books of account, documents, and records obtained. The petition was filed before the Madurai Bench of the Madras High Court. The respondents are various authorities within the Central GST and Excise office in Tirunelveli.

Held

The Court recorded the submission made by the learned standing counsel for the respondents that the impugned authorization letter had already been withdrawn by the respondents. This submission was made after the respondents' counsel acknowledged that the authorization was issued without being aware of a previous Status Quo order passed by the Court. Consequently, the Court closed the writ petition. No specific finding was made on the validity of the authorization itself, as it was withdrawn by the revenue. The operative direction was to close the writ petition.

Key Issues

1. Whether the Authorization for Inspection in Form GST INS-01 dated January 24, 2024, issued by the Joint Commissioner and Superintendent of Central GST & Excise, Tirunelveli, is liable to be quashed. Petitioner's contention: The petitioner sought to quash the authorization and have their documents returned. Respondents' contention: The learned standing counsel for the respondents fairly submitted that the authorization was issued without knowledge of a prior Status Quo order passed by the Court in W.P(MD) Nos.27734 and 27735 of 2023, dated November 23, 2023. On this advice, the Department withdrew the impugned authorization letter.