M/S.Mangal And Mangal vs. The Commissioner Of GST And Central Excise
Facts
The petitioners, M/s.Mangal @ Mangal and Dhanalakshmi, filed a Criminal Original Petition before the Madurai Bench of the Madras High Court seeking anticipatory bail. The petition was in connection to an order passed by the Respondent Police in Original No.07/2023-GST, dated July 11, 2023. The respondents in the petition were the Commissioner of GST and Central Excise, the Commissioner of GST and Central Excise (Appeals), and the Joint Commissioner of GST and Central Excise. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history leading to the order under challenge is not detailed.
Held
The Court granted the learned counsel for the petitioners permission to withdraw the Criminal Original Petition. 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 Consequently, the Petition was dismissed as withdrawn.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, and no specific findings were rendered regarding the entitlement to anticipatory bail or any GST provisions. The operative direction was to dismiss the petition as withdrawn.
Key Issues
1. Whether the petitioners are entitled to anticipatory bail in connection with the order in Original No.07/2023-GST, dated July 11, 2023, passed by the Respondent Police. The petitioner's counsel sought permission to withdraw the petition. The judgment does not record any arguments presented by the revenue or state respondents.
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.Dhanalakshmi ... 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, Advocate For Respondents : (*)Mr.C.ARUL VADIVEL @ SEKAR, Special Public Prosecutor for Central Government Standing Counsel 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 Pol
The judgment continues below.
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