M/S.Universal Distributors v. The Commissioner Of Gst And Central Excise Appeals

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.02.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)No.2512 of 2024 M/s.Universal Distributors, (Represented by its Proprietor,V Karthi), M2/27, 4th Cross, R.M. Colony, Dindigul - 624 001.

... Petitioner -vs1.The Commissioner of GST and Central Excise Appeals, Coimbatore, Circuit Office at Madurai, No.4, Lal Bahadur Sastry Road, Bibikulam, Madurai.

2.The Additional Commissioner Of GST and Central Excise, No.4, Lal Bahadur Sastry Road, Bibikulam, Madurai - 625 002.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the first respondent in passing the Impugned Order in Appeal No.13/2023-GST (Madurai), dated 27.09.2023 and quash the same, as it lacks jurisdiction and has been passed contrary to the binding instructions issued by the CBIC and in contravention of Articles 19 (1) (g) and 265 of the Constitution.

For Petitioner : Mr.G.Natarajan For Respondents : Mr.N.Dilipkumar Senior Standing Counsel

ORDER

The learned counsel for the petitioner filed a letter with the Registry on 21.02.2025 seeking permission of this Court to withdraw the above Writ Petition. Accordingly, this Writ Petition has been listed today under the caption "for withdrawal". When the matter was taken up, the learned counsel for the petitioner requested this Court to permit him to withdraw this Petition and he also made an endorsement to that effect.

2. In view of the letter dated 21.02.2025 and the endorsement made by the learned counsel for the petitioner, this Writ Petition is dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petition is closed. NCC : Yes / No 25.02.2025 Index : Yes / No smn2 Note:- Issue order copy on 25.02.2025.

To:- 1.The Commissioner of GST and Central Excise Appeals, Coimbatore, Circuit Office at Madurai, No.4, Lal Bahadur Sastry Road, Bibikulam, Madurai.

2.The Additional Commissioner Of GST and Central Excise, No.4, Lal Bahadur Sastry Road, Bibikulam, Madurai - 625 002.

VIVEK KUMAR SINGH , J.

smn2 25.02.2025