Disposed

Darshan Comtrade Pvt. Ltd. v. Superintendent of GST and Central Excise (Ecm)

Madras HC26 Feb 2024WP/25924/2021

Case brief

AI extract

What is this about?

This is a brief notice of motion seeking a writ of Mandamus to restrain authorities from summoning purchasers of the petitioner over alleged inadmissible ITC. The court disposed of the petition as nothing survived for adjudication due to the issuance of a DRC 1A.

What did the court decide?

Petition disposed as nothing survives for adjudication after issuance of DRC 1A; no order as to costs.

Darshan Comtrade Pvt. Ltd. Vs Superintendent of GST and… — GST and Indirect Tax | Madras HC (2024)

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W.P. No.25924 of 2021

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 26.02.2024

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CORAM

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THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

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W.P. No.25924 of 2021

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Dharshan Comtrade Pvt. Ltd. .. Akshardham, 3/5, Gengu Reddy Road, Egmore, Chennai 600 008. Represented by its Managing Director ...Petitioner

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Vs.

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Superintendent of GST & Central Excise (ECM) Office of Principal Chief Commissioner of GST & Central Excise Chennai North Commissionerate,

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26/1, Mahatma Gandhi Road, Chennai 600 034.

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Superintendent of GST & Central Excise Office of Principal Chief Commissioner of GST & Central Excise Chennai North Commissionerate, Nungambakkam Division, 26/1, Mahatma Gandhi Road, Chennai 600 034.

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The Assistant Commissioner

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Office of Principal Chief Commissioner of GST & Central Excise Chennai North Commissionerate, Nungambakkam Division 26/1, Mahatma Gandhi Road, Chennai 600 034. ..Respondents

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus directing the 1^st Respondent herein to not issue summons or initiate any proceeding against the purchasers/customers of the Petitioner on the basis of alleged “inadmissible ITC” for purchases form petitioner, till the determination of liability of the petitioner herein under the

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

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W.P. No.25924 of 2021

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CGST Act as per Section 74 of the Act.

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For Petitioner : Mr.Adithya Reddy

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For Respondents : Mrs.R.Hemalatha Standing Counsel

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ORDER

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The present writ petition is filed praying for a writ of Mandamus to direct the 1^st Respondent herein to not issue summons or initiate any

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proceeding against the purchasers/customers of the Petitioner on the basis of alleged “inadmissible ITC” for purchases from petitioner, till the determination of liability of the petitioner herein under Section 74 of the Central Goods and

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Services Tax Act, 2017(hereinafter referred to as the “CGST Act”).

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It is not in dispute that DRC 1A has been issued / served subsequent to

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the filing of the writ petition. It was submitted by the learned counsel for the Respondent that the prayer in the present writ petition is couched in very wide terms and thus not maintainable, in any event nothing survives in the present writ petition with the issuance of DRC 1A, which was not objected to seriously by the learned counsel for the petitioner.

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

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W.P. No.25924 of 2021

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Recording the same, the writ petition stands disposed of as nothing

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survives for adjudication. No Costs.

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26.02.2024

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Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No Spp

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To:

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Superintendent of GST & Central Excise (ECM)

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Office of Principal Chief Commissioner of GST & Central Excise Chennai North Commissionerate,

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26/1, Mahatma Gandhi Road, Chennai 600 034.

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Superintendent of GST & Central Excise Office of Principal Chief Commissioner of GST & Central Excise Chennai North Commissionerate, Nungambakkam Division, 26/1, Mahatma Gandhi Road, Chennai 600 034.

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The Assistant Commissioner

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Office of Principal Chief Commissioner of GST & Central Excise Chennai North Commissionerate, Nungambakkam Division 26/1, Mahatma Gandhi Road, Chennai 600 034.

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

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W.P. No.25924 of 2021

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MOHAMMED SHAFFIQ, J.

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Spp

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W.P.No.25924 of 2021

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26.02.2024

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

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Darshan Comtrade Pvt. Ltd. v. Superintendent of GST and Central Excise (Ecm)

Case brief

What is this about?

What did the court decide?

Darshan Comtrade Pvt. Ltd. v. Superintendent of GST and Central Excise (Ecm)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Statutes considered

Parties & counsel

Coram

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