M/S. Susee Agencies v. The Commissioner Of Cgst And Central Excise

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.08.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P(MD)Nos.12513 & 12516 of 2024 M/s.Susee Agencies, Represented by its Partner, Shri S.Kaniraj.

... Petitioner Vs.

1.The Commissioner of CGST & Central Excise, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002.

2.The Commissioner of CGST & Central Excise (Appeals), Coimbatore Circuit Officer at Madurai, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002.

3.The Additional Commissioner of CGST & Central Excise, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002.

... Respondents 1/4

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of the impugned order passed by the second respondent in Order-in-Appeal No. 05/2023-MDU-GST-COMMR.APP., dated 27.09.2023 and quash the same in so far as relating to confirmation of demand of interest of Rs.2,26,54,190/- and confirmation of imposition of penalty of Rs.16,58,63,966/-. For Petitioner : Mr.S.Jai Kumar For Respondents : Mr.N.Dilip Kumar Senior Standing Counsel

ORDER

The learned Counsel appearing for the petitioner seeks permission of this Court to withdraw this Writ Petition and he has also made an endorsement to that effect, which reads as under:

"In order to avail the benefit of [newly inserted Section 128A of CGST Act, 17] interest and penalty as informed before this Court, I withdraw this writ petition."

2/4

2. Recording the same, the writ petition stands dismissed as withdrawn. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions stand closed.

14.08.2024 NCC : Yes / No Index : Yes / No Internet : Yes BTR To 1.The Commissioner of CGST & Central Excise, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002.

2.The Commissioner of CGST & Central Excise (Appeals), Coimbatore Circuit Officer at Madurai, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002.

3.The Additional Commissioner of CGST & Central Excise, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002.

3/4

MOHAMMED SHAFFIQ , J.

BTR 14.08.2024 4/4