A writ petition challenging the arbitrariness of GST Circular No.164/20/2021 under Articles 14 and 19(1)(g) was dismissed as withdrawn, along with connected miscellaneous petitions.
The writ petition, impleading petition, and connected miscellaneous petitions were dismissed as withdrawn.
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.
W.P. No.25039 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.11.2023
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.25039 of 2021 and W.M.P.Nos.26374 of 2021, 22822, 22823 and 22824 of 2022
M/s.Hatsun Agro Product Ltd., Represented by its Director, Mr.D.Sathyanarayan, 1/20 A, Domaine, Rajiv Gandhi Salai OMR, Karapakkam, Chennai, Tamil Nadu, 600 097.
... Petitioner
Vs.
Through the Secretary, Ministry of Finance, Department of Revenue, North Block, Government of India, New Delhi – 110001.
2.Central Board of Indirect Taxes and Customs, Through its under Secretary, Ministry of Finance, Department of Revenue (TRU), Government of India, North Block, New Delhi 110001. ... Respondents
PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Declaration declaring that paragraph 4 of the Circular No.164/20/2021-GST dated 06.10.2021 issued by the Respondent No.2 herein, is arbitrary, perverse, contrary to the statutory provisions contained in CGST Act and is violative of Article 14 and 19(1)(g) of the Constitution of India.
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For Petitioner : M/s Shrayashree.T for Harish Bindumadhavan For Respondents : Mr.K.Mohanamurali for R2, Senior Panel Counsel Mr.H.Siddarth for R1, Junior Standing Counsel
ORDER
The learned Counsel for the petitioner seeks permission of this Court to withdraw the writ petition. She has also made an endorsement to that effect.
2. Recording the submission and endorsement made by the learned
counsel for the petitioner, the writ petition stands dismissed as withdrawn. No Costs. The impleading petition in W.M.P.No.22822 of 2022 stands dismissed. Consequently, connected miscellaneous petitions are closed.
01.11.2023
Speaking (or) Non Speaking Order Index : Yes/ No shk/spp
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To
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W.P. No.25039 of 2021
MOHAMMED SHAFFIQ, J.
shk/spp
W.P. No.25039 of 2021 and W.M.P.Nos.26374 of 2021, 22822, 22823 and 22824 of 2022
01.11.2023
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M/s. Hatsun Agro Product Ltd.
Union of India
Central Board of Indirect Taxes and Customs
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
