Dismissed

M/s.Umashankar Alloys (P) Ltd. v. The Joint Commissioner

Madras HC5 Oct 2021WP/18561/2021

Case brief

AI extract

What is this about?

The High Court of Madras, Bench of M. Sundar J, dismissed Writ Petitions Nos. 18561 & 12417 of 2021 as withdrawn. The writ petitions sought quashing of GST cancellation orders and direction to allow payment of interest under Section 50(1) of the CGST Act 2017 in installments.

What did the court decide?

Writ petitions and connected miscellaneous petitions dismissed as withdrawn.

M/s.Umashankar Alloys (P) Ltd. Vs The Joint Commissioner — GST and Indirect Tax | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 05.10.2021

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CORAM

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THE HON'BLE Mr.JUSTICE M.SUNDAR

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W.P.Nos.18561 & 12417 of 2021

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and
W.M.P.Nos.13199, 13201, 19805, 19806 & 19808 of 2021

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M/s.Umashankar Alloys (P) Ltd.,
Rep. by its Director
M.Nandakumar
Plot No.39, II Phase SIPCOT
Industrial Complex
Hosur - 635 109
Krishnagiri District. ... Petitioner in both WPs

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-Vs.-

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1.The Joint Commissioner

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Office of the Commissioner of Goods
and Service Tax and Central Excise
GST Bhawan, No.1, Foulkes Compound
Anaimedu, Salem-636 001.

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2.The Assistant Commissioner
Hosur II Division, Hosur
Sipcot, Hosur-635 126. ... Respondents in both WPs

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3.The Superintendent

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O/o. of the Superintendent of GST & Central Tax
Hosur II D Range

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Sipcot Industrial Complex
Hosur - 635 126.

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.. 3rd respondent in W.P.No.18561/2021

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Writ Petition No.18561 of 2021 filed under Article 226 of
the Constitution of India praying to issue a Writ of
Certiorarified Mandamus, to call for the records pertaining to
the order of 3rd respondent in Reference No.DIN-

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https://hcservices.ecourts.gov.in/hcservices/

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20210759XP0000621317 dated 13.08.2021 cancellation of GST
registration No.33AAACU8265G1ZA of the petitioner industry and
quash the same and allowing the petitioner to make payment of
the interest under Section 50(1) of CGST Act 2017 by 8 equal
monthly installments.

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Writ Petition No.12417 of 2021 filed under Article 226 of
the Constitution of India praying to issue a Writ of
Certiorarified Mandamus, to call for the records pertaining to
the 2nd respondent order No.07/2020 dated 24.09.2020 and the 1st
respondent order dated 24.03.2021 and quash the same by allowing
the petitioner to make payment of the interest under Section
50(1) of CGST Act 2017 by 24 equal monthly installments.

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For Petitioner in both WPs : Ms.R.Meenakshi
For Respondents in both Wps : Mr.G.Meganathan
 Junior standing counsel
 for Customs and GST

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C O M M O N O R D E R

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Learned counsel for writ petitioner has sent an
electronic mail to the Registry of this Court for withdrawal and
scanned reproduction of the same is as follows:

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https://hcservices.ecourts.gov.in/hcservices/

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2. In the light of the above, captioned Writ Petitions
are dismissed as withdrawn. Consequently, connected
miscellaneous petitions are also dismissed as withdrawn. There
shall be no order as to costs.

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Sd/-

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Assistant Registrar (CS-IX)

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// True Copy //

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Sub Assistant Registrar

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mk

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To

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1.The Joint Commissioner
Office of the Commissioner of Goods

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and Service Tax and Central Excise
GST Bhawan, No.1, Foulkes Compound
Anaimedu, Salem-636 001.

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2.The Assistant Commissioner
Hosur II Division, Hosur
Sipcot, Hosur-635 126.

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3.The Superintendent

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O/o. of the Superintendent of GST & Central Tax
Hosur II D Range

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Sipcot Industrial Complex

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Hosur - 635 126.

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W.P.Nos.18561 & 12417 of 2021
and
W.M.P.Nos.13199, 13201, 19805, 19806 & 19808 of 2021

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VG II(CO)

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B.VC (20/10/2021)

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https://hcservices.ecourts.gov.in/hcservices/

M/s.Umashankar Alloys (P) Ltd. v. The Joint Commissioner

Case brief

What is this about?

What did the court decide?

M/s.Umashankar Alloys (P) Ltd. v. The Joint Commissioner

Case brief

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