M/S Mangal And Mangal vs. The Commissioner Of GST And Central Excise

Facts

The petitioners, M/s.Mangal @ Mangal and its Managing Partner P.Mookan, filed a petition for anticipatory bail before the Madurai Bench of the Madras High Court. The petition was in connection to an order passed in Original No.07/2023-GST, dated 11.07.2023, which was on the file of the Respondent Police. The respondents 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 learned counsel for the petitioners sought permission to withdraw the petition.

Held

The Court noted that the learned Counsel for the petitioners sought permission to withdraw the petition and made an endorsement to that effect. The Court granted the permission and, recording the endorsement, dismissed the petition as withdrawn. No findings were made on the merits of the anticipatory bail application or the underlying GST proceedings. The operative direction was to dismiss the petition as withdrawn.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 11.07.2023. Petitioner's contention: The petitioners sought anticipatory bail. No specific arguments or reliance on any provisions, circulars, or precedents were recorded in the judgment for the petitioners. Revenue's contention: The respondents are the GST authorities and the police. No specific arguments or reliance on any provisions, circulars, or precedents were recorded in the judgment for the respondents.