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Madras High CourtWP/21753/2021withdrawn dismissed

M/S.Arun Autocom v. The Senior Intelligence Officer

2021-10-08Honourable Mr Justice M. Sundar9 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08.10.2021

CORAM

THE HON'BLE Mr.JUSTICE M.SUNDAR W.P.Nos.21753, 21757 and 21763 of 2021 and W.M.P.Nos.22937, 22938 and 22944 of 2021 M/s.Arun Autocom, represented by its Proprietor, No.22/1A, Durga Nagar, Zuzuvadi, Hosur, Krishnagri.

... Petitioner in W.P.No.21753 of 2021 M/s.RMD Industries, represented by its Proprietrix, Shed No.1A, Bhariappa Complex, Senthil Nagar, Zuzuvadi, Hosur, Krishnagri.

...Petitioner in W.P.No.21757 of 2021

M/s.Kanishka Auto components, represented by its Proprietor, Survey No.13/1A/1C, Anumepalli, Agraharam Village, Zuzuvadi, SIPCOT PO, Hosur, Krishnagri.

...Petitioner in W.P.No.21763 of 2021

-Vs.- The Senior Intelligence Officer, DGGI, Hosur Regional Unit, SRM Towers, 1st and 2nd Floor, No.222/1A1, Shanthi Nagar, 100 Feet Road, Hosur-635 109. ... Respondent in all W.Ps Prayer in W.P.No.21753 of 2021:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondent from initiating any recovery proceedings against the petitioner based on the sworn statement recorded on 07.09.2021

under Section 70 of the Central Goods and Services Tax Act, 2017, without an adjudication and determination of the tax liability under the Central Goods and Services Tax Act, 2017. Prayer in W.P.No.21757 of 2021:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondent from initiating any recovery proceedings against the petitioner based on the sworn statement recorded on 22.09.2021 under Section 70 of the Central Goods and Services Tax Act, 2017, without an adjudication and determination of the tax liability under the Central Goods and Services Tax Act, 2017. Prayer in W.P.No.21763 of 2021:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondent from initiating any recovery proceedings against the petitioner based on the sworn statement recorded on 07.09.2021 under Section 70 of the Central Goods and Services Tax Act, 2017, without an adjudication and determination of the tax liability under the Central Goods and Services Tax Act, 2017. For Petitioner in all WPs:

Mr.P.V.Sudakar C O M M O N O R D E R This common order will govern the captioned three main writ petitions and writ miscellaneous petitions therein.

2. Mr.P.V.Sudakar, learned counsel for writ petitioner in all the three captioned writ petitions submits that he has instructions from writ petitioners to withdraw the captioned three writ petitions.

3. Learned counsel has sent an electronic mail in this regard to the Registry of this Court together with a letter from writ petitioners. To be noted, three separate electronic mails have been sent and electronic mails together with enclosures are as follows:

4. Mr.P.V.Sudakar, learned counsel reiterates the contents of the aforementioned electronic mails and enclosed letters.

5. In the light of electronic mails and enclosed letters and reiteration of the same in virtual hearing, all the three

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 IV) //True Copy// Sub Assistant Registrar mk/nsa To The Senior Intelligence Officer, DGGI, Hosur Regional Unit, SRM Towers, 1st and 2nd Floor, No.222/1A1, Shanthi Nagar, 100 Feet Road, Hosur-635 109.

+3ccs to M/s.B.Raveendran, Advocate Sr.53304, 53302 and 53303 W.P.Nos.21753, 21757 and 21763 of 2021 and W.M.P.Nos.22937, 22938 and 22944 of 2021 ksm[co] srg 17/11/2021