The Commissioner vs. The Commissioner Of Customs
Facts
The petitioner, the Commissioner, Pattukkottai Municipality, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged an order issued by the Assistant Commissioner of GST & Central Excise, Thanjavur, dated January 15, 2018. The respondents included various authorities from the Customs and Central Excise department, as well as the Indian Bank. The petitioner sought to quash the impugned order. The writ petition was filed under Article 226 of the Constitution of India.
Held
The Court considered the submission made by the learned counsel for the petitioner and noted the endorsement made for withdrawal. Consequently, the Court dismissed the Writ Petition as withdrawn. No costs were awarded. 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 The judgment does not delve into the merits of the case or the validity of the impugned order, as the petition was withdrawn by the petitioner.
Key Issues
1. Whether the impugned order dated January 15, 2018, issued by the Assistant Commissioner of GST & Central Excise is liable to be quashed? The petitioner sought the permission of the Court to withdraw the Writ Petition and made an endorsement to that effect. The judgment does not record any specific arguments made by the petitioner or the respondents regarding the merits of the case or the legal provisions involved. The decision appears to be based solely on the petitioner's request to withdraw.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:10.01.2020 CORAM: THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA and W.M.P.(MD) Nos.22258, 22259 & 9359 of 2018 The Commissioner, Pattukkottai Municipality, Kasan Kulam South Bank, Pattukottai, Thanjavur District. ... Petitioner
Vs. 1) The Commissioner of Customs and Central Excise, (Appeals -2) 1, Williams Road, Cantonment, Trichy. 2) The Commissioner of Customs and Central Excise, Central Excise of Service Tax, 1, Williams Road, Cantonment, Trichy. 3) The Joint Commissioner of Customs and Central Excise, Central Excise of Service Tax, 1, Williams Road, Cantonment, Trichy. 4) The Assistant Commissioner of GST & Central Excise, Ponnagar, Medical College Road, Thanjavur 613 007 5) The Branch Manager, Indian Bank, N.S.N.Plaza, P.B.No.855,56, First Floor, Bog Bazar Street, Pattukottai 614 001 ... Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records pertaining
The judgment continues below.
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