Ntpc Tamilnadu Energy Company Ltd v. Additional Director General

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.04.2023 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and W.M.P.Nos.17609, 17610 of 2022 & 383 of 2023 NTPC Tamil Nadu Energy Company Limited, Rep. by its Senior Manager (Finance), Mr.Vineet Kant Rajora, Vallur Thermal Power Project, Vellivoyal Chavadi P.O., Ponneri Taluk, Chennai - 600 103.

.. Petitioner in both writ petitions vs 1.Additional Director General, Directorate of GST Intelligence, Coimbatore Zonal Unit, 155-I, Lakshmanan Street, Ukkadam, Coimbtore - 641 001.

2.The Additional Director General (Adjudication), Directorate of GST Intelligence, Mumbai Zonal Unit, 1st and 3rd Floor, NTC House, 15 NM Road, Ballard Estate, Mumbai 400 001.

3.Central Board of Indirect Taxes & Customs, Through its Chairman, Ministry of Finance, North Block, New Delhi -110 001.

4.Union of India Through its Secretary, 1/4

Ministry of Finance, North Block, New Delhi - 110 001.

5.The Principal Commissioner of GST & Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 34.

.. Respondents in both writ petitions Prayer in W.P.No.18260 of 2022: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari, calling for the records relating to the impugned notification No.22/2014-ST dated 16.09.2014 issued by the 3rd respondent and quash the same.

Prayer in W.P.No.18266 of 2022: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari, calling for the records relating to the Show cause - demand Notice No.07/2021-ST dated 14.04.2021 issued by the 1st respondent and quash the same.

For Petitioner :

Mr.A.Lawrence (in both writ petitions) For Respondents :

Mr.V.Sundareswaran Senior Panel Counsel (in both writ petitions) 2/4

COMMON ORDER Mr.A.Lawrence, learned counsel on record, makes an endorsement to the effect that the petitioner does not pursue these writ petitions and wishes to withdraw.

2.

Acceding to the request, these writ petitions are dismissed as withdrawn. No costs. Connected miscellaneous petitions are closed.

10.04.2023 Index:Yes/No ssm To:

1.The Additional Director General, Directorate of GST Intelligence, Coimbatore Zonal Unit,155-I, Lakshmanan Street, Ukkadam, Coimbtore - 641 001.

2.The Additional Director General (Adjudication), Directorate of GST Intelligence, Mumbai Zonal Unit, 1st and 3rd Floor, NTC House, 15 NM Road, Ballard Estate, Mumbai 400 001.

3.The Chairman, Central Board of Indirect Taxes & Customs, Ministry of Finance,North Block, New Delhi -110 001. 4.The Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi - 110 001.

5.The Principal Commissioner of GST & Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road,Nungambakkam, Chennai - 34. 3/4

DR. ANITA SUMANTH,J.

ssm 10.04.2023 4/4