M/S. Sri Sadurmugan Traders v. The Deputy Commissioner (St)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.10.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.(MD)No.11763 of 2023 M/s.Sri Sadurmugan Traders, Represented by its Authorised Signatory, Shrimati.Dhanalakshmi Dhandapani No.4/5-4, Sakthi Complex, Salai Pudur, Dindigul Main Road, Oddanchatram.

... Petitioner Vs.

1.The Deputy Commissioner (ST), GST (Appeals), Thangaraj Salai, Madurai - 625 020.

2.The State Tax Officer, Inspection Cell - I, O/o The Deputy Commissioner (ST), Inspection, Madurai, Dr.Thangaraj Salai, K.K.Nagar, Madurai - 625 020.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records pertaining 1/4

to the impugned notice dated 29.05.2023 GSTIN: 33GFBPS1533E1ZR issued by the first respondent and quash the same and further direct the first respondent to accept the payment of pre-deposit made through debit from the Electronic Credit Ledger as pre-deposit for the purposes of Section 107 (6) of the CGST Act, 2017 and to hear the appeal filed by the petitioner on merits. For Petitioner : Mr.R.Parthiban For Respondents : Mr.R.Suresh Kumar Additional Government Pleader

O R D E R

The learned counsel appearing for the petitioner submitted that the prayer sought for in this writ petition has now become infructuous and he has also made an endorsement to that effect.

2. Recording the same, the writ petition stands dismissed as infructuous. No costs. Consequently, connected miscellaneous petition is closed. 18.10.2024 NCC:yes/no Index:yes/no Internet:yes/no SN 2/4

To:

1.The Deputy Commissioner (ST), GST (Appeals), Thangaraj Salai, Madurai - 625 020.

2.The State Tax Officer, Inspection Cell - I, O/o The Deputy Commissioner (ST), Inspection, Madurai, Dr.Thangaraj Salai, K.K.Nagar, Madurai - 625 020.

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MOHAMMED SHAFFIQ, J.

SN 18.10.2024 4/4