Dismissed

M/s.Ankit Ispat Private Ltd. v. Customs, Excise and service

Madras HC11 Sept 2024WP/22272/2018

Case brief

AI extract

What is this about?

Writ petition sought a mandamus to keep CESTAT appeal adjudication in abeyance pending transfer of unutilised Cenvat Credit under GST. Counsel submitted the defect notice was complied with and the appeal numbered; nothing survived and the writ petition was dismissed.

What did the court decide?

None granted; writ petition dismissed, no costs, connected miscellaneous petitions closed.

M/s.Ankit Ispat Private Ltd. Vs Customs, Excise and… — GST and Indirect Tax | Madras HC (2024)

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W.P.No.22272 of 2018

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 11.09.2024

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CORAM :

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THE HON'BLE MR.JUSTICE R.SURESH KUMAR

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AND

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THE HON'BLE MR.JUSTICE C.SARAVANAN

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W.P.No.22272 of 2018

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and W.M.P.Nos.26103 and 26104 of 2018

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M/s Ankit Ispat Private Limited, Represented by its authorised signatory Ajay Agarwal New No.9, (Old No.3), Gopalapuram 6^th Main Street, Chennai-600 086 .. Petitioner

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-vs-

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Customs, Excise and Service Tax Appellate Tribunal, South Regional Bench, 26, Haddows Road, Shastri Bhawan Annexe, 1^st Floor, Chennai-600 006.

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Commissioner of Central Excise and Service Tax, No.1, Williams Road, Cantonment, Tiruchirapalli-620 001. .. Respondents

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Prayer: Writ Petition filed under Article 226 of the Constitution of India

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praying this Court to issue a Writ of Mandamus directing the 1^st

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Page 1 of 4

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https://www.mhc.tn.gov.in/judis

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W.P.No.22272 of 2018

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respondent to keep in abeyance the adjudication of the defect Appeal in Defect listing notice for Dairy Number-Defect/423412017,E dated 12.06.2018 until the disposal of the application for transfer of the sum of Rs.36 Lakh (Approx), being the unutilised amount of Cenvat Credit, as credit on input under the new GST regime.

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For the Appellant : Ms.P.Jayalakshmi For Mr.S.Muthuvenkataraman

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ORDER

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(Order of the Court was made by C.Saravanan, J.)

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Learned counsel for the petitioner submits that nothing further survives for adjudication in the present writ petition, as the defects in Appeal have been adjudicated upon and complied with by the petitioner and the case has been numbered on 21.05.2019 as Appeal No.40803 of 2019.

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In view of the above, nothing further survives for adjudication in

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___________ Page 2 of 4_

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https://www.mhc.tn.gov.in/judis

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W.P.No.22272 of 2018

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this writ petition. Accordingly, the writ petition is dismissed. There is

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no order as to costs. Consequently, connected miscellaneous petitions are closed.

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(R.S.K., J.) (C.S.N., J.) 11.09.2024 Index : Yes/No NC : Yes/No

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sra

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The Customs, Excise and Service Tax Appellate Tribunal, South Regional Bench, 26, Haddows Road, Shastri Bhawan Annexe, 1^st Floor, Chennai-600 006.

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The Commissioner of Central Excise and Service Tax, No.1, Williams Road, Cantonment, Tiruchirapalli-620 001.

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___________ Page 3 of 4_

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https://www.mhc.tn.gov.in/judis

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W.P.No.22272 of 2018

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R.SURESH KUMAR, J. AND C.SARAVANAN,J.

(sra)

W.P.No.22272 of 2018

11.09.2024

___________ Page 4 of 4_

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https://www.mhc.tn.gov.in/judis

M/s.Ankit Ispat Private Ltd. v. Customs, Excise and service

Case brief

What is this about?

What did the court decide?

M/s.Ankit Ispat Private Ltd. v. Customs, Excise and service

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Statutes considered

Parties & counsel

Coram

Case details

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