The Commissioner vs. The Commissioner Of Central
Facts
The petitioner, the Commissioner of Shenkottai Municipality, filed a writ petition challenging two orders issued by the Assistant Commissioner of GST and Central Excise. The first order, dated 27.02.2015, was in File Nos. CNo.V/ST/15/84/2012-STC and C.NO.V/ST/15/27/2013-STC. The second order, dated 05.01.2018, was in C.No.IV/16/23/2017-TECH (arrears). The petitioner sought to quash these orders. The respondents included the Commissioner of Central Excise (Appeal-1), the Assistant Commissioner of GST and Central Excise, and the Branch Manager of the State Bank of India, Shenkottai Branch.
Held
The Court held that the petitioner's request to withdraw the writ petition was granted. Consequently, the writ petition was dismissed as withdrawn. No costs were awarded. The connected miscellaneous petitions were also closed. The Court did not delve into the merits of the impugned orders or the underlying GST dispute, as the matter was disposed of based on the petitioner's decision to withdraw.
Key Issues
The Court had to decide whether to grant the petitioner's request to withdraw the writ petition. The petitioner, through their counsel, sought permission to withdraw the writ petition and had filed a letter dated 28.07.2020 to that effect. The respondents did not appear to have raised any specific arguments against the withdrawal, as the Court's order solely addresses the petitioner's request.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 04.08.2020 CORAM: THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)Nos.1212 and 1213 of 2018 The Commissioner, Shenkottai Municipality, Municipal Office, Shenkottai Post-627 809, Tirunelveli District. ... Petitioner Vs 1.The Commissioner of Central Exercise (Appeal-1), Coimbatore at Madurai, O/o the Commissioner of Central Exercise, Central Revenue Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai-02. 2.The Assistant Commissioner of GST and Central Excise, No.2/1, Nehru Nagar, STC College Road, Near Jeba Garden, Perumalpuram, Tirunelveli-627 007. 3.The Branch Manager, State Bank of India, Near Shenkottai Bus Stand, Jawaharlal Nehru Main Road, Shenkottai Branch, Shenkottai Post-627 809, Tirunelveli Post. ... Respondents PRAYER: 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 second respondent in File No.CNo.V/ST/15/84/2012-STC and C.NO.V/ST/15/27/2013-STC, dated 27.02.2015 an
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