The Principal Commissioner Of Gst And Central Excise v. C. Subramanian

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.06.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR W.A.Nos. 1749 & 1751 of 2025 and C.M.P.Nos. 13383, 13386, 13366 & 13368 of 2025 1.The Principal Commissioner of GST & Central Excise, 6/7, A.T.D.Street, Race Course Road, Coimbatore - 641 018.

2.The Senior Intelligence Officer, GST Bhavan, Race Course Road, Coimbatore - 641 018.

.. Appellants in both appeals vs 1.C.Subramanian .. 1st respondent in both appeals 2.The Branch Manager, Canara Bank, Thiruppur Division Branch, 136, 137 Swasthi Complex, Kumaran Road, Tiruppur Road.

.. 2nd respondent in WA 1751/25 2.The Branch Manager, Kotak Mahindra Bank, Tiruppur Branch, G Floor, Avinashi, Tiruppur Road, Kumaran Nagar, Park Avenue, Tiruppur - 641 603.

.. 2nd respondent in WA 1749/25 1/4

Prayer in W.A.No.1751 of 2025: Appeal filed under Clause 15 of Letters Patent against order dated 28.03.2025 made in W.M.P.No.12809 of 2025 in W.P.No.11357 of 2025.

Prayer in W.A.No.1749 of 2025: Appeal filed under Clause 15 of Letters Patent against order dated 28.03.2025 made in W.M.P.No.12836 of 2025 in W.P.No.11377 of 2025.

For Appellant :

Mrs. Revathi Manivannan (in both appeals) For Respondents :

Mr.P.Rajkumar (in both appeals) COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mrs.Revathi Manivannan, does not press these writ appeals since the writ petitions are pending. She only seeks liberty to raise all objections before the learned Single Judge and Mr.Rajkumar, who appears for the respondents/assessee, does not, and cannot, in the present circumstances object to the same.

2. Granting such liberty, these writ appeals are dismissed as withdrawn. No costs. Connected miscellaneous petitions are closed. [A.S.M., J] [N.S., J] 25.06.2025 Index:Yes/No ssm 2/4

To 1.The Branch Manager, Canara Bank, Thiruppur Division Branch, 136, 137 Swasthi Complex, Kumaran Road, Tiruppur Road.

2.The Branch Manager, Kotak Mahindra Bank, Tiruppur Branch, G Floor, Avinashi, Tiruppur Road, Kumaran Nagar, Park Avenue, Tiruppur - 641 603.

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DR. ANITA SUMANTH, J.

and N.SENTHILKUMAR, J.

ssm W.A.Nos. 1751 & 1749 of 2025 25.06.2025 4/4