Elumalai v. The Joint Commissioner Of Gst And Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 21.01.2025 Coram:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.26905 of 2021 Elumalai

...Petitioner

Versus

The Joint Commissioner of GST & Central Excise, Puducherry Commissionerate, No.1, Goubert Avenue, Puducherry - 605 001.

...Respondent

Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari to call for the records relating to the impugned Show Cause Notice issued by the respondent in DIN - 20210459XQ000000BEE2 : Show Cause Notice No.01/2021-ST dated 27.04.2021 and quash the same as contrary to law, arbitrary, contrary to the instructions of CBIC and unsustainable in law. For Petitioner :

Mr.M.A.Mudimannan For Respondent :

Mr.Rajnish Pathiyil, Senior Standing Counsel 1/3

ORDER

Today, when this writ petition was taken up for hearing, the learned counsel for the petitioner submitted that the relief sought by the petitioner has become infructuous and therefore, nothing survives in this petition for further adjudication.

2. In view of the above submission made by the learned counsel for the petitioner, this writ petition is dismissed as infructuous. No costs. Consequently, connected miscellaneous petition is closed. 21.01.2025 mrr Index : Yes/No To The Joint Commissioner of GST & Central Excise, Puducherry Commissionerate, No.1, Goubert Avenue, Puducherry - 605 001.

2/3

C.SARAVANAN, J.

mrr 21.01.2025 3/3