P.Selvaraj Transport v. The Superintendent

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 24.04.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH M/s.P.Selvaraj Transport, Rep. by its Proprietor P.Selvaraj, A/40, S/o. Pazhani, 1/18, Erikarai Street, Thirumangalam Village, Sriperumbadur, Kanchipuram, Tamil Nadu-602106.

... Petitioner Vs 1.The Superintendent, GST and Central excise, Sunkuvarchatram - Range, Sriperumpudur Division, No:42, Trunk Road, Poonamallee, Chennai - 600 056.

2.Joint Commissioner of GST (Appeals-II) Newry Towers, 2nd floor, No.2054/I, II Avenue, 12th Main Road, Anna Nagar, Chennai-600 040.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records of the 2nd Respondent vide Order in Appeal no.3/2023 (GSTA-II (JC) dated 09.01.2023 passed by the Joint Commissioner of GST Appeal (II) and quash the same and direct the 1st Respondent to setaside the order of the cancellation of GST registration dated 29.10.2020 by the 1st Respondent Superintendent, GST and Central Excise.

For Petitioner : Dr.E.Gomathi For Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel

O R D E R

Since the petitioner wishes to avail the amnesty scheme extending a benefit to dealers whose registrations have been cancelled, an endorsement is made by learned counsel for the petitioner to the effect that the petitioner does not pursue this writ petition.

2.Recording the above, this writ petition is dismissed as withdrawn with liberty to approach the authorities seeking amnesty. No costs. 24.04.2023 vs Index : Yes / No Speaking Order To 1.The Superintendent, GST and Central excise, Sunkuvarchatram - Range, Sriperumpudur Division, No:42, Trunk Road, Poonamallee, Chennai - 600 056.

2.Joint Commissioner of GST (Appeals-II) Newry Towers, 2nd floor, No.2054/I, II Avenue, 12th Main Road, Anna Nagar, Chennai-600 040.

Dr.ANITA SUMANTH,J.

vs 24.04.2023