Three writ petitions filed by companies challenging recovery proceedings under Section 70 of the CGST Act without adjudication were dismissed as withdrawn by the petitioner. All connected miscellaneous petitions were also dismissed. No order as to costs.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.10.2021
CORAM THE HON'BLE Mr.JUSTICE M.SUNDAR W.P.Nos.21753, 21757 and 21763 of 2021 and W.M.P.Nos.22937, 22938 and 22944 of 2021
M/s.Arun Autocom, represented by its Proprietor, No.22/1A, Durga Nagar, Zuzuvadi, Hosur, Krishnagri. ... Petitioner in W.P.No.21753 of 2021
M/s.RMD Industries, represented by its Proprietrix, Shed No.1A, Bhariappa Complex, Senthil Nagar, Zuzuvadi, Hosur, Krishnagri. ...Petitioner in W.P.No.21757 of 2021
M/s.Kanishka Auto components, represented by its Proprietor, Survey No.13/1A/1C, Anumepalli, Agraharam Village, Zuzuvadi, SIPCOT PO, Hosur, Krishnagri. ...Petitioner in W.P.No.21763 of 2021 -Vs.-
The Senior Intelligence Officer, DGGI, Hosur Regional Unit, SRM Towers, 1st and 2nd Floor, No.222/1A1, Shanthi Nagar, 100 Feet Road, Hosur-635 109. ... Respondent in all W.Ps
Prayer in W.P.No.21753 of 2021:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondent from initiating any recovery proceedings against the petitioner based on the sworn statement recorded on 07.09.2021
under Section 70 of the Central Goods and Services Tax Act, 2017, without an adjudication and determination of the tax liability under the Central Goods and Services Tax Act, 2017.
Prayer in W.P.No.21757 of 2021:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondent from initiating any recovery proceedings against the petitioner based on the sworn statement recorded on 22.09.2021 under Section 70 of the Central Goods and Services Tax Act, 2017, without an adjudication and determination of the tax liability under the Central Goods and Services Tax Act, 2017.
Prayer in W.P.No.21763 of 2021:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondent from initiating any recovery proceedings against the petitioner based on the sworn statement recorded on 07.09.2021 under Section 70 of the Central Goods and Services Tax Act, 2017, without an adjudication and determination of the tax liability under the Central Goods and Services Tax Act, 2017.
For Petitioner in all WPs: Mr.P.V.Sudakar
This common order will govern the captioned three main writ petitions and writ miscellaneous petitions therein.
captioned Writ Petitions are dismissed as withdrawn. Consequently, connected miscellaneous petitions are also dismissed as withdrawn. There shall be no order as to costs.
Sd/-
Assistant Registrar(CS IV)
//True Copy//
Sub Assistant Registrar
mk/nsa
To
The Senior Intelligence Officer, DGGI, Hosur Regional Unit, SRM Towers, 1st and 2nd Floor, No.222/1A1, Shanthi Nagar, 100 Feet Road, Hosur-635 109.
+3ccs to M/s.B.Raveendran, Advocate Sr.53304, 53302 and 53303
W.P.Nos.21753, 21757 and 21763 of 2021 and W.M.P.Nos.22937, 22938 and 22944 of 2021
ksm[co] srg 17/11/2021
M/s. Arun Autocom
M/s. RMD Industries
M/s. Kanishka Auto components
The Senior Intelligence Officer, DGGI, Hosur Regional Unit
M. SUNDAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
