The Commissioner vs. The Commissioner Of Central
Facts
The petitioner, the Commissioner, Mannarkudi Municipality, filed a writ petition challenging several orders and notices issued by various GST and Central Excise authorities. The impugned orders and notices were passed by the Joint Commissioner (dated 20.05.2016 and 26.03.2013) and the Assistant Commissioner of GST & Central Excise (dated 20.11.2017 and 18.01.2018). The petitioner sought to quash these orders and notices. The respondents included the Commissioner of Central Excise (Appeals), the Commissioner of Central Excise of Service Tax, the Joint Commissioner, and two Assistant Commissioners of GST & Central Excise, along with the Branch Manager of Indian Overseas Bank.
Held
The Court granted the petitioner's request to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. No costs were imposed. The connected miscellaneous petitions were also closed. The Court did not delve into the merits of the case or the legality of the impugned orders and notices, as the petitioner chose to withdraw the petition before any substantive arguments were made or considered.
Key Issues
1. Whether the impugned orders and notices issued by the GST and Central Excise authorities are legally sustainable. The petitioner sought to withdraw the writ petition. The judgment does not record any specific arguments made by the petitioner regarding the merits of the case. The respondents, being the revenue authorities, did not present any arguments as the petitioner sought to withdraw the petition.
AI-generated summary — verify with the full judgment below
1 W.P.(MD)No.4863 of 2018 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 31.08.2020 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.4863 of 2018 and W.M.P.(MD)Nos.4865 and 22251 of 2018 The Commissioner, Mannarkudi Municipality, Mannarkudi.
... Petitioner Vs. 1.The Commissioner of Central Excise, (Appeals), Trichy. 2.The Commissioner, Central Excise of Service Tax, Trichy. 3.The Joint Commissioner, Central Excise of Service Tax, Trichy. 4.The Assistant Commissioner, Central Exercise of Service Tax, No.1, Nool Kadai Street, Karaikal. 5.The Assistant Commissioner of GST & Central Excise, Ponnagar, Medical College Road, Thanjavur – 613 007. 6.The Branch Manager, Indian Overseas Bank, No.101, Gandhi Road, Mannarkudi – 614 001. ... Respondents Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records pertaining to the impugned order issued by the third respondent in C.No.V/ST/15/10/2015 St.Adj dated 20.05.2016 and third respondent in C.No.V/ST/15/78/2012-ST Adjn. dated 26.03.2013 and impugned notice of the fifth
The judgment continues below.
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