M/S.Umashankar Alloys (P) Ltd v. The Joint Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.10.2021

CORAM

THE HON'BLE Mr.JUSTICE M.SUNDAR W.P.Nos.18561 & 12417 of 2021 and W.M.P.Nos.13199, 13201, 19805, 19806 & 19808 of 2021 M/s.Umashankar Alloys (P) Ltd., Rep. by its Director M.Nandakumar Plot No.39, II Phase SIPCOT Industrial Complex Hosur - 635 109 Krishnagiri District.

... Petitioner in both WPs -Vs.- 1.The Joint Commissioner Office of the Commissioner of Goods and Service Tax and Central Excise GST Bhawan, No.1, Foulkes Compound Anaimedu, Salem-636 001.

2.The Assistant Commissioner Hosur II Division, Hosur Sipcot, Hosur-635 126.

... Respondents in both WPs 3.The Superintendent O/o. of the Superintendent of GST & Central Tax Hosur II D Range Sipcot Industrial Complex Hosur - 635 126.

.. 3rd respondent in W.P.No.18561/2021 Writ Petition No.18561 of 2021 filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the order of 3rd respondent in Reference No.DIN-

20210759XP0000621317 dated 13.08.2021 cancellation of GST registration No.33AAACU8265G1ZA of the petitioner industry and quash the same and allowing the petitioner to make payment of the interest under Section 50(1) of CGST Act 2017 by 8 equal monthly installments.

Writ Petition No.12417 of 2021 filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the 2nd respondent order No.07/2020 dated 24.09.2020 and the 1st respondent order dated 24.03.2021 and quash the same by allowing the petitioner to make payment of the interest under Section 50(1) of CGST Act 2017 by 24 equal monthly installments. For Petitioner in both WPs : Ms.R.Meenakshi For Respondents in both Wps : Mr.G.Meganathan Junior standing counsel for Customs and GST C O M M O N O R D E R Learned counsel for writ petitioner has sent an electronic mail to the Registry of this Court for withdrawal and scanned reproduction of the same is as follows:

2. In the light of the above, captioned Writ Petitions are dismissed as withdrawn.

Consequently, connected miscellaneous petitions are also dismissed as withdrawn. There shall be no order as to costs.

Sd/- Assistant Registrar (CS-IX) // True Copy // Sub Assistant Registrar mk To 1.The Joint Commissioner Office of the Commissioner of Goods and Service Tax and Central Excise GST Bhawan, No.1, Foulkes Compound Anaimedu, Salem-636 001.

2.The Assistant Commissioner Hosur II Division, Hosur Sipcot, Hosur-635 126.

3.The Superintendent O/o. of the Superintendent of GST & Central Tax Hosur II D Range Sipcot Industrial Complex Hosur - 635 126.

W.P.Nos.18561 & 12417 of 2021 and W.M.P.Nos.13199, 13201, 19805, 19806 & 19808 of 2021 VG II(CO) B.VC (20/10/2021)