Coimbatore Enterprises v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 18.12.2020

CORAM

THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P. No. 11999 of 2014 and M.P. No. 1 of 2014 Coimbatore Enterprises and Holdings Limited, Rep. by its Director, (Formerly known as Coimbatore Stock Exchange Ltd), 683/686, Trichy Road, Singanallur, Coimbatore - 641 005.

...Petitioner

-vs1. The Union of India, Rep. by the Secretary to Government, 128-A, North Block,

2. The Central Board of Excise & Customs, North Block,

3. The Commissioner of Customs, Central Excise and Service Tax, Service Tax - RIW, 6/7, A.T.D. Street, Race Course Road, Coimbatore - 641 018.

4. The Superintendent of Central Excise, 6/7, A.T.D. Street, Race Course Road, Coimbatore - 641 018.

5. The Assistant Commissioner of Central Excise, Customs & Service Tax, Coimbatore - III Division, 6/7, A.T.D. Street, Race Course Road, Coimbatore - 641 018.

...Respondents

Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records comprised in the Order in Original in C. No. IV/16/178/2013-STC/VCES dated 17.04.2014 issued by the Fifth Respondent and quash the same. For Petitioner :

Mr. Rahul Balaji For Respondents :

Mr. A.P.Srinivas, Standing Counsel

O R D E R

(through video conference) Learned Counsel for the Petitioner has filed a memo dated 17.12.2020 through e-mail, which reads as follows:- "1.

The instant writ petition was filed challenging the Order in Original dated 17.03.2014 passed by the Fifth Respondent herein levying service tax payment. 2.

During the pendency of the instant writ petition, the petitioner herein made a Declaration under the Sabka Vishwas Scheme (Legacy Dispute Resolution) Scheme, 2019 against the pending service tax and the same was accepted by the Designated Authority on 27.01.2020 and the petitioner has paid the pending service tax.

3.

In view of the same, the Petitioner may be permitted to withdraw."

The said memo is placed on record.

2.

In view of the same, the Writ Petition is dismissed as withdrawn. Consequently, the connected Miscellaneous Petition is closed. No costs.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar vjt To

1. The Union of India, Rep. by the Secretary to Government, 128-A, North Block,

2. The Central Board of Excise & Customs, North Block,

3. The Commissioner of Customs, Central Excise and Service Tax, Service Tax - RIW, 6/7, A.T.D. Street, Race Course Road, Coimbatore - 641 018.

4. The Superintendent of Central Excise, 6/7, A.T.D. Street, Race Course Road, Coimbatore - 641 018.

5. The Assistant Commissioner of Central Excise, Customs & Service Tax, Coimbatore - III Division, 6/7, A.T.D. Street, Race Course Road, Coimbatore - 641 018.

+1cc to M/s.A.P.Srinivas, Advocate, S.R.No.42063 W.P. No. 11999 of 2014 MJB(CO) KKV/29/12/2020