M/S.Krishna Impex v. Commissioner Of Gst And Central Excise
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 22.08.2023
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. No.10322 of 2021 M/s.Krishna Impex Represented by its Proprietor No.58/842, Slimlin Square Bearing, Chitaderipet, Chennai - 2.
... Petitioner Vs.
1.The Commissioner of GST and Central Excise Chennai North Commissionerate, No.26/1, M.G.Road, Nungambakkam, Chennai 34.
2.The Deputy Commissioner (Prevention) Chennai, North GST Bhawan, 2nd Floor, M.G.Road, Nungambakkam, Chennai 34.
3.The Superintendent of GST and Central Excise Headquarters Prevention Unit, Office of Deputy Commissioner (Prevention) Chennai, North GST Bhawan, 2nd Floor, M.G.Road, Nungambakkam, Chennai 34.
... Respondents 1/4
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus directing the respondents to permit the petitioner to debit a sum of Rs.11,16,041/- (Eleven Lakh Sixteen Thousand Forty One Rupees) from its electronic credit ledger as shown in the said ledger on 15.02.2020.
For Petitioner : Mr.Adithya Reddy For Respondents : Mr.Sai Srujan Tayi Senior Panel Counsel
ORDER
The writ petition is filed praying for a Writ of Mandamus directing the respondents to permit the petitioner to debit a sum of Rs.11,16,041/- (Eleven Lakh Sixteen Thousand Forty One Rupees) from its electronic credit ledger as shown in the said ledger on 15.02.2020.
2. It is submitted by the learned counsel for the Respondents that the challenge relates to blocking of credit vide order dated 15.02.2020 from 01.10.2019 till the date of blocking in the petitioner's credit ledger. It is the further submission of the learned counsel for the Respondents that it was automatically unblocked on 04.05.2023 and thus nothing survives in the writ petition.
2/4
3. Recording the submission made by the learned counsel for the Respondents, the writ petition stands closed. No costs. Consequently, the connected miscellaneous petition is closed.
22.08.2023 Speaking (or) Non Speaking Order Index:Yes/No mka 3/4
MOHAMMED SHAFFIQ, J.
mka To:
1.The Commissioner of GST and Central Excise Chennai North Commissionerate, No.26/1, M.G.Road, Nungambakkam, Chennai 34.
2.The Deputy Commissioner (Prevention) Chennai, North GST Bhawan, 2nd Floor, M.G.Road, Nungambakkam, Chennai 34.
3.The Superintendent of GST and Central Excise Headquarters Prevention Unit, Office of Deputy Commissioner (Prevention) Chennai, North GST Bhawan, 2nd Floor, M.G.Road, Nungambakkam, Chennai 34.
22.08.2023 4/4