M/S.Sri Anjaneya Steel Corporation v. The Central Board Of Indirect Taxes And Customs
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 27.10.2022 CORAM :
THE HONOURABLE MR. JUSTICE M. DHANDAPANI and W.M.P.Nos.27580, 27581, 27584, 27585, 27587, 27591 & 27594 of 2022 M/s.Sri Anjaneya Steel Corporation, Represented by its Managing Partner, Shri. K.Jai Singh, Shop No.2, Site No.2, Maruti Nagar Cross Road 2nd Division, Near Annapooraneshwari Temple, Kogilu, Yelahanka Bangaluru (Bangalore) Urban - 560 064. ... Petitioner in W.P.Nos.28273 & 28276 of 2022 K.Jai Singh, Managing Partner of M/s.Sri Anjaneya Steel Corporation, No.253, 1st Floor, 2nd Main, Nanjappa Layout, Near Sai English High School, Adugodi, Bangalore Rural - 560 030.
... Petitioner in W.P.Nos.28279 & 28282 of 2022 Vs.
1.The Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, North Block, New Delhi - 110 001.
2.The Joint Commissioner, Office of the Commissioner of Goods & Services Tax and Central Excise, GST Bhawan, No.1, 1/4
Foulks Compound, 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.
... Respondents in all WPs Prayer in W.P.Nos.28273 & 28279 of 2022: Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records pertaining to the impugned order-in-original No.14/2022-GST (JC) dated 03.08.2022 passed by the 2nd respondent and quash the same in respect of the petitioner alone. Prayer in W.P.Nos.28276 & 28282 of 2022: Writ Petition filed under Article 226 of the Constitution of India for issuance of 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.31/05/2018-GST dated 09.02.2018 issued by the 1st respondent and quash the same. For Petitioners : Mr.Hari Radhakrishnan (In all WPs) For Respondents : Mr.V.Sundareswaran, (In all WPs) Special Panel Counsel COMMON ORDER The learned counsel for the petitioners seek permission of this Court to withdraw these Writ Petitions and he has also made an endorsement to that effect.
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2. In view of the above submission and endorsement made by the learned counsel for the petitioners, these Writ Petitions are dismissed as withdrawn. However, liberty is granted to the petitioners to work out their remedy in the manner known to law. No costs. Consequently, the connected miscellaneous petitions are closed.
27.10.2022 Index : Yes / No Speaking order : Yes/ No jd To 1.The Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, North Block, New Delhi - 110 001.
2.The Joint Commissioner, Office of the Commissioner of Goods & Services Tax and Central Excise, GST Bhawan, No.1, Foulks Compound, 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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M.DHANDAPANI, J.
jd 27.10.2022 4/4