This order disqualified the petitioner due to non-appearance but granted the relief prayed, directing the respondent to quash the impugned GST notice and refrain from initiating recovery proceedings.
Direction to the respondent to not initiate any recovery proceedings in terms of the impugned Notice and to quash the same.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 07.01.2022
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.No.6036 of 2020 and W.M.P.No.7083 of 2020
(Through Video Conferencing)
M/s. Lalith Supplies, Flat No.5, Good Villa Court, No.16, Bhagavandham Street, T.Nagar, Chennai - 600 017 Represented by its Partner Mr.S.Elred Kumar ... Petitioner Vs.
The Superintendent, Office of the Superintendent of CGST & Central Excise, Tambaram Range, Plot No.40, Ranga Colony, Rajakilpakkam, Chennai - 600 073. ... Respondent
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 respondent in his proceedings leading to issuance of Notice vide O.C.No.80/2020 dated 17.02.2020 and quash the same with a direction to the respondent to recompute the same in accordance with law.
For Petitioner : No appearance For Respondent : M/s. Anu Ganesan Junior Panel Counsel O R D E R
There is no representation on behalf of the petitioner. Heard the learned Junior Panel Counsel for the respondent.
Sd/-
Assistant Registrar(CS-VIII)
//True copy//
Sub Assistant Registrar
jen
To
The Superintendent,
Office of the Superintendent of CGST & Central Excise, Tambaram Range, Plot No.40, Ranga Colony, Rajakilpakkam,
Chennai - 600 073.
+1cc to M/s. Anu Ganesan, Advocate SR.No.2167
W.P.No.6036 of 2020 and W.M.P.No.7083 of 2020
PCH(CO) GMY(08/02/2022)
1 issue framed by the court
Whether the respondent is directed to treat the correspondence as rendered applicable by amended law and quash recovery proceedings.
1 provisions across 1 enactments
M/s. Lalith Supplies
The Superintendent, Office of the Superintendent of CGST & Central Excise
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
