M/S.Mangal And Mangal vs. The Commissioner Of GST And Central Excise
Facts
The petitioners, M/s.Mangal @ Mangal and S.Babulal, sought anticipatory bail in connection with an order in Original No.07/2023-GST, dated 11.07.2023. The order was passed by the Respondent Police, though the respondents listed are GST authorities. The petitioners filed a petition for anticipatory bail under Section 438 of the Cr.P.C. before the Madurai Bench of the Madras High Court. The specific tax period and the amount in dispute were not explicitly stated in the provided judgment excerpt. The procedural history leading to the anticipatory bail application is not detailed.
Held
The Court granted the learned counsel for the petitioners permission to withdraw the petition for anticipatory bail. The Court recorded the endorsement made by the learned counsel for the petitioner to that effect. Consequently, the petition was dismissed as withdrawn. No decision was made on the merits of the case or the underlying GST proceedings. The specific reasons for seeking withdrawal were not elaborated upon in the judgment.
Key Issues
1. Whether the petitioners are entitled to anticipatory bail in connection with the order in Original No.07/2023-GST dated 11.07.2023, as per Section 438 of the Code of Criminal Procedure, 1973. The petitioner's contention was to seek permission to withdraw the present petition for anticipatory bail. The revenue or State did not present any arguments as the petition was withdrawn by the petitioner.
Sections Cited
Section 438
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT (Criminal Juri iction) Date: 27.11.2023 PRESENT The Hon`ble MR JUSTICE V.SIVAGNANAM
M/s.Mangal @ Mangal, represented by its Managing Partner, P.Mookan, 2.S.Babulal ... Petitioners -Vs- 1.The Commissioner of GST and Central Excise, Office of the Commissioner of GST, Central Excise and Service, GST Bhavan, No.1, Williams Road, Cantonment, Tiruchirappalli-620 001. 2.The Commissioner of GST and Central Excise (Appeals), Office of the Commissioner of GST, Central Excise and Service, 6/17 ATD, Race Course Road, Coimbatore-641 018. 3.The Joint Commissioner of GST and Central Excise, No.1, Williams Road, Tiruchirappalli-620 001. ... Respondents For Petitioners : Mr.B.E.ASHWIN BALA SOMESHWERAR For Respondents : Mr.RMS.SETHURAMAN Additional Public Prosecutor 1/3 https://www.mhc.tn.gov.in/judis PETITION FOR ANTICIPATORY BAIL Under Sec.438 of Cr.P.C PRAYER:- For Anticipatory Bail in connection to the order in Original No.07/2023- GST, dated 11.07.2023 on the file of the Respondent Police. ORDER : The Court made the following order :-
The judgment continues below.
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