Madras High CourtWP(MD)/4442/2018disposed of

Shri.U.Maruthupandian, Formerl v. The Commissioner Of Cen.Excise

2024-06-10Honourable Mr Justice C. Saravanan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.06.2024

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.(MD)No.4442 of 2018 and W.M.P.(MD)Nos.4535 and 4536 of 2018 Shri.U.Maruthupandian, Formerly Partner, M/s.Unitech Associates, No.12A, Rajendran Compound, Maruthupandian Nagar 4th Street, Madurai - 2, New Address No.8, Park Town 2nd Street, P & T Nagar, Madurai - 625 017.

... Petitioner Vs.

1.The Commissioner of Cen. Excise and Service Tax, 2.The Assistant Commissioner of Cen. Excise and Service Tax, 3.Rajaguru, The Superintendent of Cen. Excise and Service Tax, Page No. 1 of 4

4.Asok Raja, The Superintendent of Cen. Excise and Service Tax, ... Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certiorarified Mandamus, to call for the records of the second respondent vide its order No.SCN No.14/2015-ST dated 23.04.2015 file No.V/ST/15/25/2015-adjin, on 24.07.2017 received by the petitioner on 29.07.2017 and quash the same.

For Petitioner : No Appearance For R1 and R2 : Mr.R.Nandhakumar Senior Standing Counsel For R3 : Mr.B.Vijaykarthikeyan For R4 : Mr.K.Anna

O R D E R

When the Writ Petition was taken up for hearing on 23.04.2024, there was no representation on behalf of the petitioner. Hence, the Writ Petition was directed to be listed today under the caption ''for dismissal''

2. Today, when the matter was taken up for hearing, there was no representation on behalf of the petitioner. It appears that the petitioner is no longer interested in pursuing with the remedy. Therefore, this Writ Page No. 2 of 4

Petition stands disposed of with liberty to the petitioner to file a statutory appeal before the Appellate Commissioner within a period of 30 days from the date of receipt of a copy of this order. Such an appeal is being filed within such time together with necessary pre-deposit, the Appellate Commissioner shall entertain the appeal without reference to the period of limitation. No costs. Consequently, connected Miscellaneous Petitions are closed.

Index : Yes/ No 10.06.2024 Speaking Order / Non-Speaking Order To 1.The Commissioner of Cen. Excise and Service Tax, 2.The Assistant Commissioner of Cen. Excise and Service Tax, Page No. 3 of 4

C.SARAVANAN , J.

smn2 10.06.2024 Page No. 4 of 4