M/S.Prime Gold International Limited v. The Central Board Of Indirect Taxes And Customs
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 29.08.2025
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.23741, 23742, 23743 & 23744 of 2022 M/s.Prime Gold International Limited Rep. by its Director Mr.Achin Aggarwal, Survey No.284/2B, 289/2A, Uliveeranapally Village, Thally Road, Denkanikottai Taluk, Hosur-635 114.
... Petitioner in W.P.No.24814 of 2022 Shri.Achinagarwal, Rep. by its Director Mr.Prime Gold International Ltd, Survey No.284/2B, 289/2A, Uliveeranapally Village, Thally Road, Denkanikottai Taluk, Hosur-635 114.
... Petitioner in W.P.No.24817 of 2022 Vs.
1. The Central Board of Indirect Taxes and customs Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001.
2. The Joint Commissioner, o/o.The Commissioner of Goods and Services Tax and Central Excise, GST Bhawan, No.1, Foulks Comound, Anaimedu, Salem-636 001.
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3. The Additional Director, The Directorate General of Goods and Services Tax Intelligence, Coimbatore Zonal Unit, No.115-1, Lakshmanan Street, Behind Ukkadam Bus Stand, Ukkadam, Coimbatore-641 001.
... Respondents in both petitions Common Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records pertaining to the impugned circular No.3/3/ 2017-GST dated 05.07.2017 as amended vide Circular No.31/05/2018GST dated 09.02.2018 issued by the 1st respondent and quash the same calling for the records pertaining to the impugned circular No.3/3/ 2017-GST dated 05.07.2017 as amended vide Circular No.31/05/2018GST dated 09.02.2018 issued by the 1st respondent and quash the same For Petitioner : Mr.G.Natarajan For Respondent : Mr.M.Karthikeyan, CGSPC COMMON ORDER When these matters were taken up for hearing, the learned counsel appearing for the petitioner would submit that the prayers in these writ petitions have become infructuous.
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2. Recording the above submissions, these writ petitions are dismissed as infructuous. No cost. Consequently, the connected miscellaneous petition is also closed.
29.08.2025 Speaking/Non-speaking order Index : Yes / No nsa To
1. The Central Board of Indirect Taxes and customs Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001.
2. The Joint Commissioner, o/o.The Commissioner of Goods and Services Tax and Central Excise, GST Bhawan, No.1, Foulks Comound, Anaimedu, Salem-636 001.
3. The Additional Director, The Directorate General of Goods and Services Tax Intelligence, Coimbatore Zonal Unit, No.115-1, Lakshmanan Street, Behind Ukkadam Bus Stand, Ukkadam, Coimbatore-641 001.
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KRISHNAN RAMASAMY.J., nsa & W.M.P.Nos.23741, 23742, 23743 & 23744 of 2022 29.08.2025 4/4