M.J.Shankar v. Additional Director General

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.12.2022

CORAM

THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN AND THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD)Nos.19281, 20091, 20328,20582, 21867, 22563, 23376, 23379, 23380, 23381, 23456, 23561, 23577, 23716, 23863 and 24068 of 2022 and W.M.P.Nos.14067, 14617, 14619, 14741, 14918, 14919, 16033, 16035, 16739, 16741, 17448, 17451,17454, 17455, 17452, 17453, 17457, 17461, 17540, 17544, 17628, 17631, 17647, 17651, 17795, 17933, 17934, 18171, 18172 of 2022 W.P.(MD)No.19281 of 2022 P.Saravana Kumar ... Petitioner Vs.

1.The Commissioner, CGST and Central Excise, Madurai- 625002.

2. The Deputy Commissioner, CGST and Central Excise, Page No. 1 of 5

Madurai-625002.

... Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records pertaining to the impugned order dated 04.02.2022 passed in ORDER-IN-ORIGINAL No.28/2022 by the 2nd respondent, quash the same. For Petitioner :

No appearance (in all cases) For Respondents :

Mr.S.Gurumoorthy (in all cases) Senior Panel Counsel for GST & Customs C O M M O N O R D E R All these cases pertains to Notification No.6/2015-ST, dated 01.03.2015. On 30.11.2022, similar batch of Writ Petitions viz., W.P.Nos. 24996 of 2019 etc., batch pertaining to Madurai Bench as well Principal Bench were dismissed by this Court, after hearing the parties at length.

2. When these matters were listed on 30.11.2022, there was no representation on behalf of the Petitioner. Mr.S.Gurumoorthy, learned Senior Page No. 2 of 5

Panel Counsel for GST and Customs appearing for the Respondents undertook to inform the learned counsel for the Petitioners about the listing of these matters yesterday and therefore the matter was directed to be listed today and the same are listed today. Despite a V.C. link being provided for hearing these matters through Video Conferencing on both dates and the name being printed in the cause list, there is no representation on behalf of the Petitioners today.

3. Since we have already decided the similar issue in W.P.Nos.24996 of 2019 etc. batch, we do not find any reason to take a different view in these matters.

4. In view of the same, these Writ Petitions also stand dismissed in view of the order dated 30.11.2022 passed in the Writ Petitions stated supra. No costs. Consequently, connected Miscellaneous Petitions are also closed. S.V.N., J C.S.N., J.

01.12.2022 Internet : Yes / No Index: Yes/ No arr Page No. 3 of 5

To 1.The Commissioner, CGST and Central Excise, Madurai- 625002.

2. The Deputy Commissioner, CGST and Central Excise, Madurai-625002.

Page No. 4 of 5

S.VAIDYANATHAN, J.

AND C.SARAVANAN, J.

arr W.P.(MD)Nos.19281, 20091, 20328,20582, 21867, 22563, 23376, 23379, 23380, 23381, 23456, 23561, 23577, 23716, 23863 and 24068 of 2022 01.12.2022 Page No. 5 of 5