Disposed

Hyundai Motor India Ltd. v. The Additional Director General (Adjudication)

Madras HC20 Sept 2024WP/27833/2021

Case brief

AI extract

What is this about?

The High Court of Madras allowed the petitioner to withdraw the writ petition filed under Article 226 of the Constitution of India to pursue remedies before the Appellate Tribunal. The petition was closed with observations directing the petitioner to file an appeal before the CESTAT within 30 days.

What did the court decide?

Permitted to file appeal before CESTAT within 30 days; writ petition closed without costs.

Hyundai Motor India Ltd. Vs The Additional Director… — GST and Indirect Tax | Madras HC (2024)

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W.P.No.27833 of 2021

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 20.09.2024

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.No.27833 of 2021

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and

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W.M.P.No.29403 of 2021

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Hyundai Motor India Ltd, Plot No.1, SIPCOT Industrial Park, Irungattukottai, Sriperumpudur, Kancheepuram – 602 105. Represented by its Authorised Signatory, Mr.Sathish Kumar.

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... Petitioner

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Vs.

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1.The Additional Director General (Adjudication), Directorate General of GST Intelligence, Laxmi Insurance Building, Sir P.M.Road, Fort, Mumbai – 400 001.

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2.The Principal Additional Director General, Directorate General of GST Intelligence, Chennai Zonal Unit,

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5^th & 8^th Floor, Tower-II BSNL Building, No.16, Greams Road, Chennai – 600 006.

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

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1/4

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W.P.No.27833 of 2021

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3.The Commissioner of GST & Central Excise,

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Chennai Outer Commissionerate, No.2054-I, II Avenue, 12^th Main Road, Newry Towers, Anna Nagar, Chennai – 600 034. ... Respondents

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the Order-in-Original No.01/RKM/Additional Director General/2021-22 dated 28.10.2021 passed by the 1^st respondent and quash the same.

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For Petitioner : Mr.Lakshmi Kumaran

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For Respondents : Mr.M.Santhanaraman Senior Standing Counsel

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ORDER

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Though the case was argued at length on 12.09.2024 and was

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listed for continuation of arguments today, the learned counsel for the petitioner at this stage submitted that the petitioner may be permitted to withdraw this writ petition to work out the remedy before the Appellate

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Forum.

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

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W.P.No.27833 of 2021

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Recording the same, the petitioner is permitted to file an appeal

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before the CESTAT under Section 35 of the Central Excise Act, 1944. It is made clear that the appeal shall be filed within a period of 30 days from today. Subject to the petitioner complying with the requirements under Section 35(F) of the Central Excise Act, 1944.

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This Writ Petition stands closed with the above observations.

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No costs. Consequently, connected writ miscellaneous petition is also closed.

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20.09.2024

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Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order Neutral Citation : Yes/No jas

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

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W.P.No.27833 of 2021

C.SARAVANAN, J.

jas/kkd

1.The Additional Director General (Adjudication), Directorate General of GST Intelligence, Laxmi Insurance Building, Sir P.M.Road, Fort, Mumbai – 400 001.

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2.The Principal Additional Director General, Directorate General of GST Intelligence, Chennai Zonal Unit, 5^th & 8^th Floor, Tower-II BSNL Building, No.16, Greams Road, Chennai – 600 006.

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3.The Commissioner of GST & Central Excise, Chennai Outer Commissionerate, No.2054-I, II Avenue, 12^th Main Road, Newry Towers, Anna Nagar, Chennai – 600 034.

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W.P.No.27833 of 2021 and W.M.P.No.29403 of 2021

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20.09.2024

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

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Hyundai Motor India Ltd. v. The Additional Director General (Adjudication)

Case brief

What is this about?

What did the court decide?

Hyundai Motor India Ltd. v. The Additional Director General (Adjudication)

Case brief

What is this about?

What did the court decide?

What the court decided

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