M/S.Bhima Enterprises v. The Commissioner

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20.02.2024

CORAM:

THE HONOURABLE MR.JUSTICE B.PUGALENDHI W.P(MD)No.3770 of 2024 and WMP(MD) Nos.3667 & 3669 of 2024 M/s.Bhima Enterprises, Represented by its Accountant, Mr.Sathish Kumar Rajendran, No.8/7, Ramapuram West, Manikattipottal, Pottal Post,Nagercoil, Kanyakumari District - 629 501. ... Petitioner Vs 1.The Commissioner, Office of the Central GST and Excise, 2.The Joint Commissioner, Office of the Central GST and Excise, 3.The Superintendent, Office of the Central GST and Excise, 1/5

4.The Inspector, Office of the Central GST and Excise,

...Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records and to quash the Authorization for Inspection in Form GST INS-01 dated 24.01.2024 issued by the 2nd respondent and to consequently direct the respondents to return all the books of account, documents and other records obtained from the petitioner within such period as this Court directs and thus render justice.

For Petitioner : Mr.R.Karthik For Respondents : Mr.N.Dilip Kumar Standing Counsel

O R D E R

The Authorization for inspection in Form GST INS -01, dated 24.01.2024 issued by the Joint Commissioner and the Superintendent of the Central GST & Excise, Tirunelveli to conduct inspection in the petitioner's premises is challenged in this writ petition.

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2.Today(20.02.2024), when this writ petition is taken up for hearing, the learned standing counsel appearing for the respondents fairly submits that without knowing the earlier order of Status Quo passed by this Court in W.P(MD) Nos.27734 and 27735 of 2023, dated 23.11.2023, this authorization of inspection was issued. On his advice, the Department has now withdrawn the impugned authorization letter. He has also produced the written communication, which he has received in this regard. 3.Recording the submission made on behalf of the respondents that the impugned authorization letter has already been withdrawn by the respondents, this writ petition is closed. No costs. Consequently, connected Miscellaneous Petitions are closed. 20.02.2024 NCC: Yes/No Index:Yes/No Internet:Yes vrn 3/5

To 1.The Commissioner, Office of the Central Gst and Excise, 2.The Joint Commissioner, Office of the Central Gst and Excise, 3.The Superintendent, Office of the Central Gst and Excise, 4.The Inspector, Office of the Central Gst and Excise, 4/5

B.PUGALENDHI, J.

vrn Order made in W.P(MD)No.3770 of 2024 and WMP(MD) Nos.3667 & 3669 of 2024 20.02.2024 5/5