The Commissioner vs. The Assistant Commissioner
Facts
The petitioner, the Commissioner of Kuzhithurai Municipality, filed a writ petition challenging an order dated October 17, 2018, issued by the Assistant Commissioner of Central GST & Central Excise. The order was related to arrears of GST. The respondents were the Assistant Commissioner of Central GST & Central Excise, the Superintendent of GST & Central Excise, and the Branch Manager of Indian Overseas Bank, Marthandam Branch. The writ petition sought to quash the impugned order. The matter was listed before the Madurai Bench of the Madras High Court.
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 Consequently, the writ petition was dismissed as withdrawn.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 judgment does not delve into the merits of the case or the validity of the impugned order dated 17.10.2018, as the petitioner chose not to pursue the matter. Therefore, no specific findings on any legal issues were made, and no ratio decidendi can be extracted from this order concerning the GST provisions.
Key Issues
1. Whether the impugned order dated 17.10.2018, issued by the first respondent (Assistant Commissioner of Central GST & Central Excise), is liable to be quashed on the grounds to be argued by the petitioner? The petitioner, represented by Mr. P. Athimoolapandian, sought leave to withdraw the writ petition. The judgment does not record any specific arguments made by the petitioner against the impugned order. The respondents, represented by Mr. B. Vijay Karthikeyan, 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.25025 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.25025 of 2018 and W.M.P.(MD)Nos.22682 and 22683 of 2018 The Commissioner, Kuzhithurai Municipality, Municipal Office, Vettuvenni, Marthandam, Kanyakumari District- 629 165. ... Petitioner Vs. 1.The Assistant Commissioner, O/o.The Assistant Commissioner of Central GST & Central Excise, Tirunelveli Division, Tractor Road, Central Revenue Building, NGO Colony, Tirunelveli – 627 007. 2.The Superintendent of GST & Central Excise, O/o.The Superintendent of GST & Central Excise, Marthandam Range, 48/1-4-Sivaraj Building 1st Floor, Tower Junction, Nagercoil – 629 001. 3.The Branch Manager, Indian Overseas Bank, Marthandam Branch, National Highway 47, Marthandam – 629 165. ... 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 first respondent in C.No.IV/16/23/2017-TECH (ARREARS) dated 17.10.2018 and quash the s
The judgment continues below.
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