Bgt Trubines Company Pvt Ltd v. The Joint Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.10.2024 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.29033 of 2021 BGR Turbines Company Private Limited, Represented by its Authorised Signatory Mr.B.Raju, No.443, Guna Building, Anna Salai, Teynampet, Chennai - 600 018.

... Petitioner Vs.

1.The Joint Commissioner, Office of the Commissioner of GST & Central Excise, Audit-I Commissionerate, 1775, Jawarharlal Nehru Inner Ring Road, Anna Nagar West Extension, Chennai - 600 101.

2.The Commissioner of GST & Central Excise, Audit-I Commissionerate, 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar West Extension, Chennai - 600 101.

3.The Additional Commissioner of Central Tax Chennai North Commissionerate, Page No. 1 of 4

4.The Superintendent (ADJ), Office of the Principal Commissioner of CGST (Third and Fourth Respondents impleaded vide Order dated 30.09.2022 made in W.M.P.No.20926 of 2022 in W.P.No.27507 of 2021) ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the Impugned Show Cause Notice No.185/2021-Audit-1 dated 27.10.2021 issued by the first respondent and quash the same.

For Petitioner : Mr.A.Lawrence For Respondents :

For R1 and R2 : Mr.A.P.Srinivas Senior Standing Counsel

ORDER

When the matter was taken up for consideration, the learned counsel for the petitioner, on instructions, submitted that the relief sought for herein has become infructuous and hence, nothing survives for adjudication in this writ petition. He has also made an endorsement to that effect in the Court bundle. Page No. 2 of 4

2. In view of the above submission and also the endorsement made by the learned counsel for the petitioner, this Writ Petition is dismissed as infructuous. No costs. Connected Writ Miscellaneous Petition is closed. 29.10.2024 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb To 1.The Joint Commissioner, Office of the Commissioner of GST & Central Excise, Audit-I Commissionerate, 1775, Jawarharlal Nehru Inner Ring Road, Anna Nagar West Extension, Chennai - 600 101.

2.The Commissioner of GST & Central Excise, Audit-I Commissionerate, 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar West Extension, Chennai - 600 101.

3.The Additional Commissioner of Central Tax Chennai North Commissionerate, Page No. 3 of 4

C.SARAVANAN, J.

arb 4.The Superintendent (ADJ), Office of the Principal Commissioner of CGST and W.M.P.No.29033 of 2021 29.10.2024 Page No. 4 of 4