Madras High CourtWP(MD)/24626/2022dismissed as infructuous

M/S Kodai Automobiles Limited v. The Commissioner Of Gst

2024-04-15Honourable Mr Justice C. Saravanan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 15.04.2024

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD)No.18717 of 2022 1.M/s.Kodai Automobiles Limited, Rep. by its Director, No.176-B/3, Trivandrum Road, Palayamkottai, Tirunelveli - 627 002.

2.S.G.Jayaraj Nadar and Son, No.176B, Trivandrum Road, Palayamkottai, Tirunelveli - 627 002.

... Petitioners Vs.

1.The Commissioner of GST and Central Excise, Bibikulam, Madurai.

2.The Deputy Commissioner of CGST and Central Excise, Tirunelveli Division, Central Revenue Building, 2nd Floor, Tractor Street, NGO 'A' Colony, Tirunelveli - 627 007.

3.The Authorised Officer, Axis Bank Limited, Southern Recovery Cell, 1st Floor, Old No.2, New No.3, Page No. 1 of 4

Club House Road, Anna Salai, Chennai - 600 002.

4.The Branch Manager, Axis Bank Limited, SN High Road, Opp. Schaffter High School, Tirunelveli - 627 001.

... Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certiorari, to call for the records relating to the impugned passed by the second respondent in his proceedings in C.No.GEXCOM/TAR/MISC/615/2021- CGST - DIV - TNVL - COMMRT - MADURAI, dated 14.03.2022 and quash the same as illegal and without jurisdiction.

For Petitioners : Mr.T.Pradeep For R1 and R2 : Mr.Nandakumar Senior Standing Counsel

O R D E R

The learned counsel for the petitioners submits that in view of the order dated 03.02.2023, passed in W.P.(MD)No.27921 of 2022, the relief sought for in the present Writ Petition has become infructuous and therefore, he seeks the leave of this Court to withdraw the Writ Petition and has also made an endorsement to that effect. Page No. 2 of 4

2. Recording the above said submission and the endorsement, this Writ Petition is dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petition is closed.

15.04.2024 Index : Yes/ No Speaking Order / Non-Speaking Order smn2 To 1.The Commissioner of GST and Central Excise, Bibikulam, Madurai.

2.The Deputy Commissioner of CGST and Central Excise, Tirunelveli Division, Central Revenue Building, 2nd Floor, Tractor Street, NGO 'A' Colony, Tirunelveli - 627 007.

Page No. 3 of 4

C.SARAVANAN , J.

smn2 15.04.2024 Page No. 4 of 4