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Madras High CourtWP/5600/2023dismissed as withdrawal

M/S.Ramani Cars Private Limited v. Union Of India Through Secretary

2023-03-31Honourable Dr Justice Anita Sumanth4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 31.03.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.5600 & 5601 of 2023 and WMP.Nos.

5621, 5623, 5624, 5625, 5631 & 5632 of 2023 M/s.Ramani Cars Private Limited, Represented by its Director Mr.K.S.Sasikumar, 54/1, Mettupalayam Road, Kavundapalaym, Coimbatore - 641030.

... Petitioner in both W.P.'s Vs 1.Union of India through Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001.

2.The Additional Commissioner of CGST & Central Excise (Audit), Office of the Commissioner of GST & Central Excise (Audit), 6/7, ATD Street, Race Course Road, 3.The State Tax Officer, Office of the Assistant Commissioner (ST), Velandipalayam Circle, Dr.Balasundaram Road, Pg.No.1 of 4

4.Superintendent of GST & Central Excise, Coimbatore I-A Range, 6/7, ATD Street, GST Bhavan, ... Respondents in both W.P.'s PRAYER in W.P.No.5600 of 2023 Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records of the impugned circular to quash Para 4.7 of the circular No.180/12/2022-GST dated 09.09.2022 issued by the first respondent as it is arbitrary, illegal and violative of the GST Act and the judgment of the Hon'ble Supreme Court in Union of India vs. Filco Trade Private Limited - SLP (C) No.32709-32710/2018 dated 22.07.2022 & 22.09.2022 and quash the same. PRAYER in W.P.No.5601 of 2023: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified, calling for the records leading to the issue of the impugned Show Cause Notice GSTIN No.33AAECR2726D1ZT/2017-18 dated 09.01.2023 issued by the 3rd respondent and quash the same.

in both WP's For Petitioner : Ms.Pallavi Ganesh For Respondents :Mr.Rajnesh Pathipal (R1, R2 & R4) Senior Standing Counsel Mr.TNC Kaushik, (R3) Additional Government Pleader C O M M O N O R D E R Pg.No.2 of 4

Learned counsel for the petitioner seeks permission to withdraw these Writ Petitions. She has also made an endorsement to that effect.

2. In light of endorsement made, these Writ Petitions are dismissed as withdrawn. No costs. Connected miscellaneous petitions are closed. sl 31.03.2023 Index : Yes / No Speaking Order / Non Speaking Order To 1.Union of India through Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001.

2.The Additional Commissioner of CGST & Central Excise (Audit), Office of the Commissioner of GST & Central Excise (Audit), 6/7, ATD Street, Race Course Road, 3.The State Tax Officer, Office of the Assistant Commissioner (ST), Velandipalayam Circle, Dr.Balasundaram Road, Pg.No.3 of 4

Dr.ANITA SUMANTH, J.

sl 4.Superintendent of GST & Central Excise, Coimbatore I-A Range, 6/7, ATD Street, GST Bhavan, W.P.Nos.5600 & 5601 of 2023 & WMP.Nos.5621, 5623, 5624, 5625, 5631 & 5632 of 2023 31.03.2023 Pg.No.4 of 4