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Madras High CourtWP/2429/2022closed

Vedanta Ltd., v. The Commissioner Of Gst And Central Excise

2024-08-22Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.08.2024 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.2602, 2604, 2606 and 2608 of 2022 Vedanta Limited (formerly known as the Madras Aluminium Co.) ... Petitioner in both W.Ps Vs.

1.The Commissioner of GST and Central Excise, GST Bhawan, No.1, Foulkes Compound, Anaimedu, Salem - 636 001.

2.The Assistant Commissioner of GST and Central Excise (Adjn.), GST Bhawan, No.1, Foulkes Compound, Anaimedu, Salem - 636 001.

... Respondents in both W.Ps Prayer in W.P.No.2429 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records and proceedings relating to the Show Cause Notice No.38/2007 (Commr.) dated 01.08.2007 on the file of the first respondent and quash the same. Prayer in W.P.No.2434 of 2022: Writ Petition filed under Article 226 of the 1/4

Constitution of India, for issuance of a Writ of Certiorari, to call for the records and proceedings relating to the Show Cause Notice No.39/2007 (Commr.) dated 01.08.2007 on the file of the first respondent and quash the same. For Petitioner : No appearance (In both W.Ps) For Respondents : Mr.M.Santhanaraman (In both W.Ps.) Senior Standing Counsel COMMON ORDER There is no representation on behalf of the petitioner. However, the learned Senior Standing Counsel for the respondents would submit that the first respondent has dropped the proceedings against the petitioner by two separate orders as detailed below:- Sl.

No.

W.P.No.

Order No.

1.

W.P.No.2429 of 2022 Sl.No.02/2022-C.Ex.(Commr.) dated 23.02.2022 in file C.No.V/76/15/149/2007-Cx.Adj.

2.

W.P.No.2434 of 2022 Sl.No.03/2022-C.Ex.(Commr.) dated 23.02.2022 in file C.No.V/76/15/154/2007-Cx.Adj.

2. Recording the above, the Writ Petitions stand closed. No costs. 2/4

Connected Writ Miscellaneous Petitions are also closed. 22.08.2024 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb To 1.The Commissioner of GST and Central Excise, GST Bhawan, No.1, Foulkes Compound, Anaimedu, Salem - 636 001.

2.The Assistant Commissioner of GST and Central Excise (Adjn.), GST Bhawan, No.1, Foulkes Compound, Anaimedu, Salem - 636 001.

C.SARAVANAN, J.

arb 3/4

and W.M.P.Nos.2602, 2604, 2606 and 2608 of 2022 22.08.2024 4/4