Anmol Ferro Impex Privat Limited v. The Principal Commissioner Of Cgst And Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :20.02.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy and W.M.P.No.43328 of 2024 M/s.Anmol Ferro Impex Pvt. Ltd., rep. by its Managing Director Mr.Sanjay Kumar Sharma.

...Petitioner

Vs.

1. The Principal Commissioner of CGST & Central Excise Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2. The Additional Commissioner of CGST & Central Excise Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

...Respondents

Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for records relating to the impugned show cause notice dated 24.07.2024, bearing No.30/2024-25 -ADC(HPU) issued by the first respondent to the petitioner-Company and to quash the same.

1/4

For Petitioner : Mr.Akhil Akbar Ali For Respondents : Mr.T.Ramesh Kutty Senior Standing Counsel and Mr.B.Sivaraman Junior Standing Counsel Order The learned counsel appearing for the petitioner would submit that pursuant to the show cause notice dated 24.07.2024, final order has already been passed by the first respondent, therefore, the prayer sought for in this Writ Petition has become infructuous.

2. In view of the above submission, this Writ Petition is dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petitions are closed.

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To

1. The Principal Commissioner of CGST & Central Excise Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2. The Additional Commissioner of CGST & Central Excise Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

Krishnan Ramasamy,J., 3/4

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