M/S.Sri Thirumal Fabrications vs. Joint Commissioner

Facts

The petitioner, M/s. Sri Thirumal Fabrications, represented by its Proprietor, C. Sakthivel, filed a writ petition before the Madurai Bench of the Madras High Court. The petition sought to quash a show cause notice dated November 10, 2017 (S.No.8/2017-ST) and an Order-in-Original dated February 28, 2018 (No.04/2018-ST) passed by the respondent, The Joint Commissioner, Office of the Commissioner GST and Central Excise, Tiruchirappalli. The writ petition was filed under Article 226 of the Constitution of India. The respondent is the tax authority.

Held

The Court did not decide the merits of the case. The learned counsel for the petitioner circulated a letter dated January 7, 2020, seeking permission to withdraw the writ petition. The Court noted this letter and the endorsement made by the petitioner's counsel. Consequently, the Writ Petition was dismissed as withdrawn. No costs were awarded. The connected Miscellaneous Petition was also dismissed as withdrawn.

Key Issues

1. Whether the show cause notice and the subsequent Order-in-Original are liable to be quashed. The petitioner argued that these were illegal and sought their quashing. The respondent, represented by the Standing Counsel, did not present any arguments as the petitioner sought to withdraw the petition. The judgment does not record any specific arguments made by the respondent.