M/S.Pamani Fertilizers vs. The Joint Commissioner
Facts
The petitioner, M/s. Pamani Fertilizers, a unit of Tamil Nadu Co-operative Marketing Federation Limited (TANFEDI), filed two writ petitions before the Madurai Bench of the Madras High Court. The first writ petition (W.P.(MD)No.12836 of 2018) challenged an order in Original No.3 of 2017 (CEX) dated 30.06.2017, passed by the Joint Commissioner of GST & Central Excise (first respondent). The second writ petition (W.P.(MD)No.12837 of 2018) challenged an order in Appeal No.56/2018-TRY (CEX) dated 13/14.03.2018, passed by the Commissioner of GST & Central Excise (Appeals) (second respondent). The petitioner sought to quash these impugned orders.
Held
The Court granted the petitioner's request to withdraw the writ petitions. Consequently, both writ petitions were dismissed as withdrawn. The Court also closed the connected miscellaneous petitions and made no order as to costs. No decision was made on the merits of the impugned orders passed by the GST and Central Excise authorities.
Key Issues
The Court was not required to decide any substantive issues of law or fact as the petitioner sought to withdraw the writ petitions. Therefore, there were no specific questions framed by the Court, nor were there arguments presented by either side on the merits of the case. The proceedings were at the stage of the petitioner seeking permission to withdraw the petitions filed under Article 226 of the Constitution of India.
AI-generated summary — verify with the full judgment below
W.P.(MD)Nos.12836 & 12837 of 2018 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 31.07.2020 CORAM: THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.12836 & 12837 of 2018 and W.M.P.(MD)Nos. 11707 & 11708 of 2018 M/s.Pamani Fertilizers (A unit of Tamil Nadu Co-operative Marketing Federation Limited (TANFEDI)
Represented by its Secretary Pamani, Mannargudi Tiruvarur District Tamil Nadu 614 014 ... Petitioner in both W.Ps Vs 1.The Joint commissioner of GST & Central Excise (Formerly Joint Commissioner of Central Excise and Service Tax)
No.1 Williams Road Cantonment Tiruchirappalli 620 001 2.The Commissioner of GST & Central Excise (Appeals)
No.1, Williams Road Cantonment Tiruchirappalli 620 001 ... Respondents in both W.Ps PRAYER in W.P(MD).No.12836 of 2018: : This petition has been filed under Article 226 of the Constitution of India to issue a Writ of Certiorari, calling for the records of the case relating to the impugned order in Original No.3 of 2017 (CEX) dated 30.06.2017, passed by the first respondent and to quash the same. PRAYER in W.P(MD).No.12837 of 2018: : This petition has been filed under Article 226 of the Consti
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