Tvl.Mh87 Sithayankottai Hwcps Ltd v. The Commissioner Of Central Gst And Excise

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 03.09.2021

CORAM:

THE HONOURABLE MR.JUSTICE R.SURESH KUMAR Tvl.MH87 SITHYANKOTTAI HWCPS LIMITED, Represented by its Manager, S.Chinnadurai, aged about 59 years, S/o. Subramani, Sithayankottai, Kannivadi Sami Mada Street, Sithayankottai Post, Dindigul District - 624 708.

... Petitioner Vs.

1.The Commissioner of Central GST and Excise, O/o. The Commissioner of Central GST and Excise, Central Revenue Building, Bibikulam, Madurai - 625 002.

2.The Assistant Commissioner of Central GST and Excise, Dindigul - II Division, O/o. The Assistant Commissioner of Central GST and Excise, 3.The Superintendent, Dindigul (Rural), Batlagundu Range, Dindigul - II Range Office, ... Respondents P RAYER:

Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order of the third respondent in Reference No.ZA330120003086H dated 02.01.2020 and quash the same and consequently direct the respondents to revoke the cancellation of our GSTIN: 33AADAM1056G2ZZ.

For Petitioner : Mr.B.Rooban For Respondents : Mr.K.Prabhu Standing Counsel 1/3

O R D E R

************ Though, the impugned order, that is, the cancellation of registration dated 11.12.2019, has been challenged in this writ petition, Mr.B.Rooban, learned Counsel for the petitioner, on instructions, would submit that, as against the impugned order, the petitioner wants to prefer an appeal. Therefore, with that liberty to the petitioner, this Writ Petition may be disposed of, he submitted.

2.Recording the said submission made by the learned Counsel for the petitioner, this writ petition is dismissed as withdrawn, with a liberty to file an appeal against the impugned order before the appropriate appellate authority. However, there shall be no order as to costs.

Sd/- Assistant Registrar(CS-II) // True Copy // / /2021 Sub Assistant Registrar(CS) MR Note: In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned. To 1.The Commissioner of Central GST and Excise, O/o. The Commissioner of Central GST and Excise, Central Revenue Building, Bibikulam, Madurai - 625 002.

2.The Assistant Commissioner of Central GST and Excise, Dindigul - II Division, O/o. The Assistant Commissioner of Central GST and Excise, 2/3

3.The Superintendent, Dindigul (Rural), Batlagundu Range, Dindigul - II Range Office, ORDER MADE IN 03.09.2021 smv(CO) TR(06.09.2021) 3P 4C 3/3