M/S. Yentop Manickavel Sons Edible Oils PVT LTD. vs. The Joint Commissioner (St) (I.W)

Facts

The petitioner, M/s. Yentop Manickavel Sons Edible Oils Pvt. Ltd., filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged an authorization for inspection or search dated 25.04.2022, issued by the first respondent, The Joint Commissioner (ST) (I.W), Intelligence, Tirunelveli Division, in Form GST INS-01. The petitioner sought to quash this authorization. The respondents were the Joint Commissioner (ST), the Assistant Commissioner (State Tax), and the Sales Tax Officer.

Held

The Court recorded the submission made by the learned Senior Counsel for the petitioner that the audit inspection had been completed by the respondents pursuant to the impugned authorization for inspection or search. Based on this submission, the Court held that nothing further survived for adjudication in the writ petition. Consequently, the writ petition was closed. No costs were awarded. The connected miscellaneous petitions were also closed.

Key Issues

1. Whether the authorization for inspection or search dated 25.04.2022, issued by the first respondent in Form GST INS-01, is liable to be quashed? The petitioner's contention, as presented by their learned Senior Counsel, was that nothing further survived for adjudication in the writ petition. This was based on the submission that the respondents had completed the audit inspection pursuant to the impugned authorization. The respondents' arguments were not recorded in the judgment.