M/S. Muthu Associates vs. The Commissioner Of Central GST And Central Excise
Facts
The petitioner, M/s. Muthu Associates, represented by its Proprietor, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged proceedings O.C.No.43/2019, dated 19.07.2019, issued by the Superintendent of Central GST and Central Excise, Rajapalayam Range I. The petitioner sought to quash these proceedings, deeming them arbitrary and illegal. The respondents included the Commissioner of Central GST & Central Excise, the Deputy Commissioner of Central GST & Central Excise, the Superintendent of Central GST & Central Excise, and the Branch Manager of IDBI Bank Ltd., Rajapalayam Branch. The writ petition was filed under Article 226 of the Constitution of India.
Held
The learned counsel appearing for the petitioner sought and was granted permission by the Court to withdraw the writ petition. Consequently, the Court dismissed the writ petition as withdrawn. No costs were imposed. The connected miscellaneous petitions were also closed. The Court did not delve into the merits of the petitioner's challenge to the proceedings issued by the Superintendent of Central GST and Central Excise.
Key Issues
The primary issue was whether the proceedings O.C.No.43/2019, dated 19.07.2019, issued by the Superintendent of Central GST and Central Excise, Rajapalayam Range I, were arbitrary and illegal, warranting quashing by the High Court. The petitioner argued that the proceedings were indeed arbitrary and illegal. The judgment does not record specific arguments from the revenue or state respondents regarding the merits of the case. The court was asked to decide on the validity of the impugned order.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 22.02.2021 CORAM: THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)Nos.15030 & 15031 of 2019 M/s.Muthu Associates, Rep. by its Proprietor Mr.Muthaiah Bagulayan, No.236/A, South Vaithiyanathapuram Street, Rajapalayam-626 117. ... Petitioner -Vs- 1.The Commissioner of Central GST & Central Excise, 4, Lal Bahadhur Shasthri Marg, C.R.Building, B.B.Kulam, Madurai-625 002. 2.The Deputy Commissioner of Central GST & Central Excise, Rajapalayam Division, 1/15, Shenbagathoppu Road, Rajapalayam-626 117. 3.The Superintendent of Central GST & Central Excise, Rajapalayam-I Range, 1/15, Shenbagathoppu Road, Rajapalayam-626 117. 4.The Branch Manager, IDBI Bank Ltd., Rajapalayam Branch, Plot No.627, Chitra Poly Clinic, Tenkasi Road, Rajapalayam, Virudhunagar-626 117. ... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, to call for the records of the third respondent herein, the Superintendent of Central GST and Central Excise, Rajapala
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