Pichaimuthu Naveenkumar vs. The Superintendent

WP(MD)/27910/2022HC MadrasGSTCNR HCMD01120670202224 January 2023Bench: HONOURABLE MR JUSTICE P.D.AUDIKESAVALU4 pages

AI SummaryWithdrawn

Facts

The petitioner, Pichaimuthu Naveenkumar, filed a writ petition before the Madurai Bench of the Madras High Court seeking to quash an order dated 01.06.2022, bearing reference No. ZA330622008979B, passed by the First Respondent, the Superintendent of Central Tax (GST) and Central Excise. The impugned order was challenged as illegal and unconstitutional. The respondents were the Superintendent and the Deputy Commissioner (GST Appeal). The writ petition was filed under Article 226 of the Constitution of India.

Held

The Court held that the petitioner's counsel sought permission to withdraw the Writ Petition and made an endorsement to that effect. Consequently, the Court dismissed the Writ Petition as withdrawn. The Court also closed the connected Miscellaneous Petition. No costs were awarded. The decision was based solely on the petitioner's request for withdrawal, and no merits of the case were examined or decided.

Key Issues

The Court had to decide whether to grant the petitioner's request to withdraw the writ petition. The petitioner's counsel sought permission to withdraw the Writ Petition. The respondents did not present any arguments as the petitioner sought to withdraw the case. No specific legal provisions or precedents were discussed in relation to the withdrawal request itself, as the matter was concluded by the petitioner's decision to withdraw.

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Cause title — parties, addresses and appearances

W.P.(MD)No.27910 of 2022 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.01.2023 CORAM THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P.(MD)No. 27910 of 2022 and W.M.P.(MD) No.21982 of 2022 Pichaimuthu Naveenkumar ... Petitioner Vs. 1.The Superintendent, Kulithalai, Karur – V Range, Office of the Superintendent of Central Tax (GST) and Central Excise, No.15, Gowripuram Extension Area, Anna Nagar, Karur – 639 002. 2.The Deputy Commissioner (GST Appeal), Salem & Erode, Commercial Taxes Building, No.1, Brough Road, Erode – 638 001. ... Respondents Petition filed under Article 226 of the Constitution of India, for issue of Writ of Certiorari, calling for the records of the impugned order dated 01.06.2022 having reference No. ZA330622008979B passed by the First Respondent and quash the same as illegal and unconstitutional. For Petitioner : Mr. S.Anandh 1/4 https://www.mhc.tn.gov.in/judis W.P.(MD)No.27910 of 2022 For Respondents : Mr. N.Dilip Kumar Sr. Standing Counsel Assisted by Mr.K.Prabhu Jr. Standing Counsel

Learned Counsel for the Petitioner seeks permission of the Court to withdraw the Writ Petition and

The judgment continues below.

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