Peri Software Solutions Private Limited v. The Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 04.03.2024

CORAM

THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ AND C.M.P.No.4975 of 2024 M/s.Peri Software Solutions Private Limited Rep. by its Director and Authorised Signatory V.Sasikumar Peri Knowledge Park Manivakkam, Chennai 600 048 .. Appellant Vs.

1.The Commissioner Chennai South, 692, M.H.U. Complex 5th Floor, Anna Salai, Nandanam 2.The Designated Authority Commissionerate/DGGI 3.The Assistant Commissioner Circle VI, Audit II Commissionerate 692, 6th Floor, M.H.U. Complex Anna Salai, Nandanam 1/4

4.The Superintendent O/o.The Superintendent of GST & Central Excise Vadapalani Division : Range IV 5.The Assistant Commissioner Head Quarters Preventive Unit (Legacy Cell) O/o.The Commissioner of GST & Central Excise GST Nilayam, MHU Complex Nandanam, Chennai 600 035 .. Respondents Writ Appeal filed under Clause 15 of the Letters Patent Act, against the order dated 25.08.2023 passed in W.P.No.1144 of 2022. For Appellant : Mr.L.Murali Krishnan For Respondents : Mr.V.Sundareswaran Senior Panel Counsel

JUDGMENT

(Judgment of the Court was delivered by R. MAHADEVAN, J.) Challenging the order dated 25.08.2023 passed by the learned Judge in W.P.No.1144 of 2022, directing the respondent authorities to pass a de novo order, by considering the consolidated reply which will be filed by the assesee along with the required documents, the present writ appeal came to be filed by the appellant / writ petitioner / assessee.

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2. Today, when the matter is taken up for admission, the learned counsel appearing for the appellant submitted that subsequent to the disposal of the aforesaid writ petition, an order came to be passed by the respondent authorities. Therefore, the learned counsel sought liberty to the appellant to challenge the said order in the manner known to law.

3. Grating such liberty to the appellant, the writ appeal stands dismissed. No costs. Connected miscellaneous petition is closed. [R.M.D, J.] [M.S.Q, J.] 04.03.2024 gya To 1.The Commissioner Chennai South, 692, M.H.U. Complex 5th Floor, Anna Salai, Nandanam 2.The Designated Authority Commissionerate/DGGI 3/4

R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

gya 3.The Assistant Commissioner Circle VI, Audit II Commissionerate 692, 6th Floor, M.H.U. Complex Anna Salai, Nandanam 4.The Superintendent O/o.The Superintendent of GST & Central Excise Vadapalani Division : Range IV 5.The Assistant Commissioner Head Quarters Preventive Unit (Legacy Cell) O/o.The Commissioner of GST & Central Excise GST Nilayam, MHU Complex Nandanam, Chennai 600 035 04.03.2024 4/4