M/S Sun Agency v. The Additional Commissioner (Appeals-I)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.01.2025

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP.Nos.3440 & 3441 of 2025 M/s.Sun Agency, Rep.by its Proprietor - Ravi No.9, Sengeniamman Nagar, Indira Gandhi Street, Orleanpet, Pondicherry - 605 005.

...

Petitioner Vs.

1.The Additional Commissioner (Appeals-I), Office of the Commissioner of GST & Central Excise (Appeals-I), 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 34.

2.The Superintendent of GST & Central Excise, Range I-C, No.48/1, II Floor, Azeez Nagar Main Road, Azeez Nagar, Reddiarpalayam, Puducherry- 605 010. ...

Respondents PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records on the files of 1st respondent in impugned order in Order-in-Appeal No.188/2024(GSTA-1)(ADC) dated 8.11.2024 and quash the same and further direct the 1st respondent to consider the appeal filed the petitioner by condoning the delay in filing the appeal.

For Petitioner ... Mr.Vignesh Kumar . K.

For Respondents ... Mr.Sai Srujan Tayi Senior Standing Counsel 1/3

ORDER

Today when the matter is taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition and he has also made an endorsement to that effect.

2.Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn with liberty to file an appeal before the concerned authority. No Costs. Consequently, the connected miscellaneous petitions are closed. Speaking (or) Non Speaking Order Index : Yes/ No 30.01.2025 sms To 1.The Additional Commissioner (Appeals-I), Office of the Commissioner of GST & Central Excise (Appeals-I), 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 34.

2.The Superintendent of GST & Central Excise, Range I-C, No.48/1, II Floor, Azeez Nagar Main Road, Azeez Nagar, Reddiarpalayam, Puducherry- 605 010.

MOHAMMED SHAFFIQ, J.

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