Hyundai Motor India Ltd v. The Additional Director General (Adjudication)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.09.2024
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.29403 of 2021 Hyundai Motor India Ltd, Plot No.1, SIPCOT Industrial Park, Irungattukottai, Sriperumpudur, Kancheepuram - 602 105.
Represented by its Authorised Signatory, Mr.Sathish Kumar.
... Petitioner Vs.
1.The Additional Director General (Adjudication), Directorate General of GST Intelligence, Laxmi Insurance Building, Sir P.M.Road, Fort, Mumbai - 400 001.
2.The Principal Additional Director General, Directorate General of GST Intelligence, Chennai Zonal Unit, 5th & 8th Floor, Tower-II BSNL Building, No.16, Greams Road, Chennai - 600 006.
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3.The Commissioner of GST & Central Excise, Chennai Outer Commissionerate, No.2054-I, II Avenue, 12th Main Road, Newry Towers, Anna Nagar, Chennai - 600 034.
... 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 Order-in-Original No.01/RKM/Additional Director General/2021-22 dated 28.10.2021 passed by the 1st respondent and quash the same. For Petitioner : Mr.Lakshmi Kumaran For Respondents : Mr.M.Santhanaraman Senior Standing Counsel
ORDER
Though the case was argued at length on 12.09.2024 and was listed for continuation of arguments today, the learned counsel for the petitioner at this stage submitted that the petitioner may be permitted to withdraw this writ petition to work out the remedy before the Appellate Forum.
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2. Recording the same, the petitioner is permitted to file an appeal before the CESTAT under Section 35 of the Central Excise Act, 1944. It is made clear that the appeal shall be filed within a period of 30 days from today. Subject to the petitioner complying with the requirements under Section 35(F) of the Central Excise Act, 1944.
3. This Writ Petition stands closed with the above observations. No costs. Consequently, connected writ miscellaneous petition is also closed.
20.09.2024 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order jas 3/4
C.SARAVANAN, J.
jas/kkd To 1.The Additional Director General (Adjudication), Directorate General of GST Intelligence, Laxmi Insurance Building, Sir P.M.Road, Fort, Mumbai - 400 001.
2.The Principal Additional Director General, Directorate General of GST Intelligence, Chennai Zonal Unit, 5th & 8th Floor, Tower-II BSNL Building, No.16, Greams Road, Chennai - 600 006.
3.The Commissioner of GST & Central Excise, Chennai Outer Commissionerate, No.2054-I, II Avenue, 12th Main Road, Newry Towers, Anna Nagar, Chennai - 600 034.
and W.M.P.No.29403 of 2021 20.09.2024 4/4