L.G. Balakrishnan & Bros.Ltd., v. Commissioner Of Central Gst
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.12.2019
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.1418 & 18842 of 2018 & WMP.Nos.22219 & 1806 of 2018 L.G.Balakrishnan & Bros.Limited rep by its Authorised Signatory 6/16/13, Krishnarayapuram Road, Ganapathy, Coimbatore-641 006 Tamil Nadu India
...Petitioner in both WPs
--Vs-- 1.Commissioner of Central GST and Central Excise 6/7 ATD Street, Race Course Road, 2.Government of Tamil Nadu State Tax Department Fort St.George, Chennai-600009 3.Union of India 4.Central Board of Excise and Customs, 5.The Chairman, GSTN, East Wing,World Mark-1 4th Floor, Tower B, Aerocity, India Gandhi International Airport, New Delhi-110037 6.The Deputy Commissioner (CT) Divisional Large Tax Payers Unit, Coimbatore,641018 (R6 Impleaded as per order dated 22.06.2018) in WMP.No.18206/18 in WP.1418/18) ... Respondents in W.P.No.1418 of 2018 1.Deputy Commissioner (ST) Divisional Large Tax Payers Unit, Coimbatore-18 2.Government of Tamil Nadu State Tax Department Fort St.George, Chennai-600009 1/4
3.Commissioner of Central GST and Central Excise 6/7, ATD Street, Race Course Road, 4.Union of India 5.Central Board of Indirect Taxes and Customs 6.The Chairman, GSTN, East Wing, World Mark-1 4th Floor, Tower B, Aerocity Indira Gandhi International Airport New Delhi-110037
...Respondents in W.P.No.18842 of 2018
**** Prayer in WP.No.1418 of 2018: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Mandamus, directing the 1st respondent to enable the petitioner to file GST TRAN-1 electronically and treat it as filed in accordance with law.
Prayer in WP.No.18842 of 2018: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Certiorarified Mandamus, calling for the records relating to the GST:33AAACL3740PIZE dated 09.07.2018 issued by the 1st respondent, quash the same and direct the 1st respondent to allow the transitional credit availed by the petitioner. For Petitioner : Ms.R.Charulatha For Respondents: Mr.M.Hariharan AGP for R1 & R2 Mr.A.P.Srinivas SSC for R3 to R5 Mr.V.Sundareswaran SPC for R6
O R D E R
Learned counsel for the petitioner states that nothing further survives in this writ petition since credit, as prayed for, has been granted. She also makes an endorsement in this regard.
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2. Recording the same, these writ petitions are dismissed as withdrawn. Consequently, connected miscellaneous petitions are closed. No costs.
Sd/- Asst.Registrar (CS VI) /true copy/ Sub Asst. Registrar ska To 1.Commissioner of Central GST and Central Excise 6/7 ATD Street, Race Course Road,
2. The Secretary Government of Tamil Nadu State Tax Department Fort St.George, Chennai-600009
3. The Secretary Union of India 4.Central Board of Excise and Customs, 5.The Chairman, GSTN, East Wing,World Mark-1 4th Floor, Tower B, Aerocity, India Gandhi International Airport, New Delhi-110037 6.The Deputy Commissioner (CT) Divisional Large Tax Payers Unit, Coimbatore,641018 7.Deputy Commissioner (ST) Divisional Large Tax Payers Unit, Coimbatore-18 8.The Secretary Government of Tamil Nadu State Tax Department Fort St.George, Chennai-600009 3/4
9.Commissioner of Central GST and Central Excise 6/7, ATD Street, Race Course Road, 10.Union of India 11.Central Board of Indirect Taxes and Customs 12.The Chairman, GSTN, East Wing, World Mark-1 4th Floor, Tower B, Aerocity Indira Gandhi International Airport New Delhi-110037 +2 ccs to Mr.A.P.Srinivas Senior Standing Counsel for Central Excise Advocate sr101906 & 101907 +1 cc to Mr.V.Sundareswaran Advocate sr 101769 W.P.Nos.1418 & 18842 of 2018 & WMP.Nos.22219 & 1806 of 2018 spd(co) aa21/01/2020 4/4