M/S.Sree Ambal Processors Pvt Ltd v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.02.2023
CORAM
THE HONOURABLE MR.JUSTICE ABDUL QUDDHOSE W.P.No.4550 of 2020 and W.M.P. No.5395 of 2020 M/s.Sree Ambal Processors Private Limited, represented by its Director, R.Srinivasan ... Petitioner Vs 1.The Union of India, represented by its Secretary, Ministry of Finance, (Department of Revenue), No.137, North Block, New Delhi - 110 001.
2.The Union of India, represented by its Secretary, Ministry of Law and Justice, 4th Floor, "A" Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi - 110 001.
3.The Goods and Services Tax Council, represented by its Secretary, Office of the GST Council Secretariat, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - 110 001.
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4.The State of Tamil Nadu, represented by its Chief Secretary, St. George Fort, Chennai - 600 009.
5.The Deputy Commissioner of Central Excise & GST, Office of the Deputy Commissioner Central Excise & GST, Tirupur Division First Floor, Kumaran Shopping Complex, Tirupur - 641 601.
... Respondents Prayer : Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari calling for the records on the files of the fifth respondent in C.No.IV/16/1598/2019-GST RFD dated 15.10.2019 and quash the same in so far the denial of refund of claim of ITS on the inverted supply of service is concerned only as being without jurisdiction and authority of law and contrary to the principles of natural justice. For Petitioner ...
Mr.R.Senniappan For Respondents ...
Mr.T.V.Krishnamachari, for R1 and R2 Mr.C.Harsha Raj, Additional Government Pleader for R3 to R5
ORDER
Mr.Sivasubramani, representing for Mr.R.Senniappan, learned counsel on record for the petitioner seeks permission of this Court to withdraw this writ petition. He has made an endorsement to that effect in the 2/4
Court bundle. Accordingly, this writ petition is dismissed as withdrawn. Consequently, connected W.M.P. stands closed. No costs. 06.02.2023 vga 3/4
ABDUL QUDDHOSE, J.
vga To 1.The Union of India, represented by its Secretary, Ministry of Finance, (Department of Revenue), No.137, North Block, New Delhi - 110 001.
2.The Union of India, represented by its Secretary, Ministry of Law and Justice, 4th Floor, "A" Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi - 110 001.
3.The Goods and Services Tax Council, represented by its Secretary, Office of the GST Council Secretariat, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - 110 001.
4.The State of Tamil Nadu, represented by its Chief Secretary, St. George Fort, Chennai - 600 009.
5.The Deputy Commissioner of Central Excise & GST, Office of the Deputy Commissioner Central Excise & GST, Tirupur Division First Floor, Kumaran Shopping Complex, Tirupur - 641 601.
W.P.No.4550 of 2020 and W.M.P. No.5395 of 2020 06.02.2023 4/4