Rmk Blue Metals v. The Assistant Commissioenr Of Gst And Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 21.04.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.328 & 329 of 2025 M/s.RMK Blue Metals, Rep by its Proprietor, Mr.Monish Kumar, Plot No.24/25/122V, JCK Nagar Road, Vadivel Nagar, Chengalpattu 603 002 ... Petitioner Vs.

The Assistant Commissioner of GST & Central Excise, Circle V, O/o.Commissioner of GST & Central Excise, Audit II Commissionerate, No.692, 6th Floor, MHU Complex, Annasalai, Nandanam, Chennai 600 035 ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records in the impugned show cause notice No.232/2024 GST (Assistant Commissioner) in DIN 20241159XS000000B443 dated 22.11.2024 on the file of the respondent for the period April, 2020 to March, 2023 and quash the same.

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For Petitioner : Mr.G.Baskar For Respondent : Mr.Rajendran Raghavan, Senior Standing counsel

ORDER

This writ petition has been filed challenging the impugned show cause notice dated 22.11.2024.

2. Today, the learned counsel for the petitioner would submit that in this case, the respondent had passed the assessment order on 12.02.2025 and hence, the prayer in this writ petition has become infructuous.

3. Recording the above submissions, this writ petition is dismissed as infructuous. No cost. Consequently, the connected miscellaneous petition is also closed.

21.04.2025 Speaking/Non-speaking order Index : Yes / No nsa 2/4

To The Assistant Commissioner of GST & Central Excise, Circle V, O/o.Commissioner of GST & Central Excise, Audit II Commissionerate, No.692, 6th Floor, MHU Complex, Annasalai, Nandanam, Chennai 600 035 3/4

KRISHNAN RAMASAMY.J., nsa and W.M.P.Nos.328 & 329 of 2025 21.04.2025 4/4