Hotel Pandian v. The Commissioner Of Central Gst And Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.06.2023

CORAM:

THE HONOURABLE MR. JUSTICE R. MAHADEVAN and THE HONOURABLE MRS. JUSTICE V. BHAVANI SUBBAROYAN Hotel Pandian, Represent by its Proprietor, Muthamil Pandian, No.PC-7, 3rd Block, Kambar Salai, Mugappair West, Thiruvallur, Chennai.

... Petitioner Vs.

1. The Commissioner of Central GST and Central Excise, GST - Appeal, Chennai - II, C.T.Annexe Building, 3rd Floor, No.1, Greams Road, Chennai - 600 006.

2. The Deputy Commissioner, GST - Appeal, Chennai - II, C.T.Annexe Building, 3rd Floor, No., Greams Road, Chennai - 600 006.

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3. The Assistant Commissioner, Circle Officer, (ST and GST) Ambattur Assessment Circle, J.J.Nagar, Ambattur, Chennai.

... Respondents Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records on the file of the third respondent in Reference Number: ZA3302212051495 dated 15.02.2021 and quash the same and consequently direct the respondents to consider the petitioner's case to revoke the cancellation of registration pertaining to the registration No.33BAQPM0170G2ZT dated 31.03.2020. For Petitioner :

Mr.A.Vijayaragavan For Respondents :

Mr.C.Harsha Raj Additional Government Pleader

ORDER

[Order of the Court was made by R. MAHADEVAN, J.] The learned counsel for the petitioner submitted that the relief sought in this writ petition has become infructuous as the order of cancelling the registration was revoked on 18.05.2023. Hence, the learned counsel sought permission of this Court to withdraw this writ petition. He has also made an endorsement to that effect in the Court bundle. 2/4

2.

In view of the above submission and endorsement made by the learned counsel for the petitioner, this writ petition is dismissed as withdrawn. No costs.

[R.M.D., J.] [V.B.S., J.] 13.06.2023 Index:Yes/No Internet: Yes/No av To

1. The Commissioner of Central GST and Central Excise, GST - Appeal, Chennai - II, C.T.Annexe Building, 3rd Floor, No.1, Greams Road, Chennai - 600 006.

2. The Deputy Commissioner, GST - Appeal, Chennai - II, C.T.Annexe Building, 3rd Floor, No., Greams Road, Chennai - 600 006.

3. The Assistant Commissioner, Circle Officer, (ST and GST) Ambattur Assessment Circle, J.J.Nagar, Ambattur, Chennai.

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R. MAHADEVAN, J.

and V. BHAVANI SUBBAROYAN, J.

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