The Union Of India v. Tara Exports

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 02.12.2024

CORAM:

THE HONOURABLE MR.JUSTICE RMT.TEEKAA RAMAN and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR W.A.(MD) No.929 of 2020 and C.M.P.(MD) No.5096 of 2020 1.The Union of India, Rep. by the Principal Secretary, Ministry of Finance, Department of Revenue, 136A, North Block, New Delhi.

2.The Goods and Service Tax Council, Through its Chairman, Goods and Service Tax, Secretariat, 5th Floor, Tower - V Jeevan Bharathi Building, Janpath Road, Connaught Place, New Delhi.

3.The Principal Commissioner of CGST and Central Excise, Chennai North Commissionerate, 26/1, Mahathma Gandhi Road, Chennai - 600 034.

4.The Central GST Officer, Nagercoil Range, Sivaraj Buildings, Nagercoil.

5.The Assistant Commissioner, CGST and Central Excise, 2/1, Nehur Nagar, STC College Road, NGO 'A' Colony, Tirunelveli - 627 007.

... Appellants -vs1.Tara Exports, Rep. by its Partner, Narayan Bharathan, 3D/1, Nelson Compound (Upstairs), Jeyaraj Road, Near Raj Hotel, Thoothukudi.

2.The Principal Secretary/ Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

3.The Assistant Commissioner (ST), Kuzhithurai Assessment Circle At Kattathurai, Kanyakumari District.

... Respondents Writ Appeal filed under Clause 15 of Letters Patent to set aside the order, dated 10.09.2018 passed in W.P.(MD)No.18532 of 2018, on the file of this Court. For Appellants :

Mr.R.Nandha Kumar, Senior Standing Counsel.

For Respondents :

Mr.M.Azeem for R1 Mr.G.Suriyananth, Additional Government Pleader for R2 & R3

J U D G M E N T

[Judgment of the Court was made by RMT.TEEKAA RAMAN, J.] The learned counsel for the appellants filed a memo stating that as per the communication received from the Deputy Commissioner dated 02.05.2023, the writ appeal has become infructuous.

2.Accordingly, this writ appeal is dismissed as withdrawn. No costs. Consequently, connected miscellaneous petition is closed. [T.K.R., J.] [N.S., J.] 02.12.2024 NCC : Yes / No Index : Yes / No Internet : Yes / No ias To:

1.The Principal Secretary/ Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

2.The Assistant Commissioner (ST), Kuzhithurai Assessment Circle At Kattathurai, Kanyakumari District.

RMT.TEEKAA RAMAN, J.

AND N.SENTHILKUMAR, J.

ias W.A.(MD) No.929 of 2020 02.12.2024