M/S.Saji Enterprises v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 25.04.2025
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. No.21218 of 2024 M/s.Saji Enterprises, Represented by Mr.Athaullah, Proprietor, 1, Ahamad Mohideen Street, Sriperumbudur, Kancheepuram - 602 105.
... Petitioner Vs.
1.The Union of India, Represented by its Secretary, Department of Revenue, Ministry of Finance, New Delhi.
2.The Assistant Commissioner, Sriperumbudur assessment Circle, 4/109, Chennai Bangalore Road, Kancheepuram.
... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Declaration declaring that notification NO.56/2023Central Tax dated 28.12.2023 as ultra vires the powers conferred on the 1st Respondent by the Central Goods and Services Tax Act, 2017, in general and 1/4
Section 168 A of the said act in particular, and hence without authority of law, invalid and illegal.
For Petitioner : Mr.V.Srikanth For Respondents : Mr.V.Prashanth Kiran Government Advocate
ORDER
The batch of writ petition in W.P.Nos.34065 of 2023 was reserved for orders on 14.02.2025. However, at the instance of the learned counsel for the petitioners, the batch of writ petition is listed today under the caption "for clarification". When the matters were taken up for hearing, learned counsel for the petitioner herein sought permission of this Court to withdraw this writ petition as the petitioner is availing the benefit of Section 128 A of the Central Goods and Services Tax Act, 2017. He has also made an endorsement to that effect.
2. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn. No Costs. Consequently, the connected miscellaneous petition is closed. 25.04.2025 Speaking (or) Non Speaking Order Index : Yes/ No mka 2/4
To:
1.The Secretary, Department of Revenue, Ministry of Finance, New Delhi.
2.The Assistant Commissioner, Sriperumbudur assessment Circle, 4/109, Chennai Bangalore Road, Kancheepuram.
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MOHAMMED SHAFFIQ, J.
mka 25.04.2025 4/4