M/S.Amritha Distributors v. The Joint Commissioner Of Cgst And Central Excise

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.06.2025

CORAM

THE HON'BLE MR.JUSTICE C. SARAVANAN and W.M.P.(MD) Nos.680, 683, 684 & 688 of 2025 W.P.(MD) No.1053 of 2025 M/s.Amritha Distributors Represented by its Partner Shri G.Arunchakkaravarthi, Door No.54, East Marret Street, Madurai - 625 001.

records of the impugned proceedings of the impugned letter dated Page No. 1 of 7

27.11.2024, in File No.GEXCOM/ADJN/GST/JC/2130/2024-ADJN, issued by the second Respondent as per the directions of the first respondent and quash the same and to direct the first respondent to allow the petitioner to cross-examine all the persons as sought for in their reply dated 28.10.2024.

W.P.(MD) No.1054 of 2025 M/s.Amritha Marketing Represented by its Proprietor Shri G.Arunchakkaravarthi, No.26A and B, East Veli Street, Madurai - 625 001.

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records of the impugned proceedings in File No.GEXCOM/ADJN/GST/JC/1052/2024-ADJN, letter dated 27.11.2024, issued by the second Respondent as per the directions of the first respondent and quash the same and to direct the first respondent to allow the petitioner to cross-examine all the persons as sought for in their reply dated 28.10.2024.

W.P.(MD) No.1055 of 2025 M/s.Ganesha & Co.

Represented by its Partner Shri K.Gunalan, Door No.13-A, V.V.V.Complex, East Masi Street, Madurai - 625 001.

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records of the impugned letter dated 27.11.2024, in File No.GEXCOM/ADJN/GST/ADC/2126/2024-ADJN, issued by the second Respondent as per the directions of the first respondent and quash the same and to direct the first respondent to allow the petitioner to crossexamine all the persons as sought for in their reply dated 28.10.2024. W.P.(MD) No.1056 of 2025 M/s.Muthu Meenakshi Enterprises Represented by its Partner Shri M.Kathiravan, Door No.37, East Marret Street, Madurai - 625001.

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records of the impugned letter dated 27.11.2024, in File No.GEXCOM/ADJN/GST/ADC/2162/2024-ADJN, issued by the second Respondent as per the directions of the first respondent and quash the same and to direct the first respondent to allow the petitioner to crossexamine all the persons as sought for in their reply dated 28.10.2024. ***** C O M M O N O R D E R The learned counsel for the petitioner submits that these Writ Petitions have become infructuous in light of the subsequent orders, which are the subject matter of other Writ Petitions listed today along with these Writ Petitions.

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2. Recording the same, these Writ Petitions are dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petitions are closed.

12.06.2025 JEN Index : Yes / No Internet : Yes / No Speaking Order / Non-Speaking Order To 1.The Joint Commissioner of CGST & Central Excise, 2.The Superintendent of CGST & Central Excise - Adjudication, Page No. 6 of 7

C.SARAVANAN , J.

JEN and W.M.P.(MD) Nos.680, 683, 684 & 688 of 2025 12.06.2025 Page No. 7 of 7