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Madras High CourtWP/3917/2025dismissed as infructuous

M/S Thamizhaga Cable Telecommunication Limited v. Additional Director

2025-03-28Honourable Mr Justice Krishnan Ramasamy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 28.03.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.3917 of 2025 and W.M.P.Nos.4335 & 4336 of 2025 M/s. Thamizhaga Cable Telecommunication Ltd., rep. by its Managing Director, P.Sakilan.

..Petitioner Vs.

1. Additional Director, DGGI, Coimbatore Zonal Unit, Coimbatore Zonal Unit, 155-1 Lakshsmanan Street, Ukkadam, Coimbatore - 641 001.

2. The Principal Chief Commissioner GST & Central Excise, GST Bhawan, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

3. The Joint Commissioner, Chennai North Commissionerate No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

4. GST Council, 5th Floor, Tower II, Jeevan Bharti Building Janpath Road, Connaught Place, New Delhi - 110 001.

5. Central Board of Indirect Taxes and Customs Chairman, Chairman, Ministry of Finance, North Block, Secretariat Building New Delhi - 110 001.

Respondents 1/4

Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus directing the second respondent to consider the representation of the petitioner's dated 03.01.2025 and thereby, to refer the matter to the fourth respondent as per para 2 (b) (i) read with para 2 (g) of the Instruction No.1/2023-24-GST (INV) (F.No.GST/INV/INSTRUCCTIONS/2023-24) dated 30.03.2024. For Petitioner : Mr.M.Velmurugan For Respondents : Mr.R.P.Pragadish Senior Panel Counseland Mr.T.Navinidhar, Junior Panel Counsel Order The learned counsel appearing for the petitioner has submitted that the prayer sought for in this Writ Petition has become infructuous, inasmuch as, subsequent to the filing of this Writ Petition, orders have already been passed by the Authority.

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2. In view of the above submission, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petitionsare closed.

28.03.2025 sd Index : yes/no To

1. Additional Director, DGGI, Coimbatore Zonal Unit, Coimbatore Zonal Unit, 155-1 Lakshsmanan Street, Ukkadam, Coimbatore - 641 001.

2. The Principal Chief Commissioner GST & Central Excise, GST Bhawan, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

3. The Joint Commissioner, Chennai North Commissionerate No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

4. GST Council, 5th Floor, Tower II, Jeevan Bharti Building Janpath Road, Connaught Place, New Delhi - 110 001.

5. Central Board of Indirect Taxes and Customs Chairman, Chairman, Ministry of Finance, North Block, Secretariat Building New Delhi - 110 001.

3/4

Krishnan Ramasamy,J sd W.P.No.3917 of 2025 28.03.2025 4/4