Madras High CourtWP/25593/2024dismissed as withdrawal

M/S Front Line Systems v. The Commissioner Of Cgst And Central Excise

2025-03-11Honourable Mr Justice Krishnan Ramasamy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 11.03.2025

CORAM

THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY M/s.Front Line Systems, GSTIN/ID:33ADXPC5072E1ZL, Rep. by its Proprietor M.V.Chacko Biju, No.59, 4th Block, Nanjappa Layout, Kasturibai Street, Ganapathy, Coimbatore - 641 006.

.. Petitioner Vs.

1.The Commissioner of CGST and Central Excise, GST and Central Excise (Appeal) GST Bhavan, 6/7, ATD Street, Racecourse Road, Coimbatore - 641 018.

2.The Additional Commissioner (Appeals), GST and Central Excise (Appeal) GST Bhavan, 6/7, ATD Street, Racecourse Road, Coimbatore - 641 018.

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3.The Assistant Commissioner of GST & Central Excise, Coimbatore II Division, 1441, Elgi Building, Trichy Road, Coimbatore-641 018.

.. Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue Writ of Certiorari, calling for the records pertaining to the impugned order in Appeal No.CBE-CGST-ADC-APP-32/2024 dated 30.04.2024 issued by the 2nd respondent and quash the same. For Petitioner : Mr.C.Derrick Sam For Respondent : Mr.K.S.Ramaswamy Senior Standing Counsel

ORDER

When the matter is taken up for hearing today, the learned counsel for the petitioner submitted that the petitioner is going to file a rectification application as per Section 16(5) of GST Act, 2017 and therefore, he seeks permission of this Court to withdraw the Writ Petition and he has also made an endorsement to that effect.

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2.In view of the submission and the endorsement made by the learned counsel for the petitioner, this Writ Petition is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petition is closed. 11.03.2025 rst Index : Yes/No Internet: Yes/No Speaking/Non-Speaking Order To:

1.The Commissioner of CGST and Central Excise, GST and Central Excise (Appeal) GST Bhavan, 6/7, ATD Street, Racecourse Road, Coimbatore - 641 018.

2.The Additional Commissioner (Appeals), GST and Central Excise (Appeal) GST Bhavan, 6/7, ATD Street, Racecourse Road, Coimbatore - 641 018.

3.The Assistant Commissioner of GST & Central Excise, Coimbatore II Division, 1441, Elgi Building, Trichy Road, Coimbatore-641 018.

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KRISHNAN RAMASAMY, J.

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