The Madurai Bench of the Madras High Court dismissed Writ Petition No.13939 of 2023 regarding GST pre-deposit and appeal hearing, as the petitioner declared the prayer infructuous via endorsement.
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.(MD)No.13939 of 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 18.10.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.(MD)No.13939 of 2023 and
W.M.P.(MD)No.11763 of 2023
M/s.Sri Sadurmugan Traders, Represented by its Authorised Signatory, Shrimati.Dhanalakshmi Dhandapani No.4/5-4, Sakthi Complex, Salai Pudur, Dindigul Main Road, Oddanchatram.
... Petitioner
Vs.
1.The Deputy Commissioner (ST), GST (Appeals), Thangaraj Salai, Madurai – 625 020.
2.The State Tax Officer, Inspection Cell – I, O/o The Deputy Commissioner (ST), Inspection, Madurai, Dr.Thangaraj Salai, K.K.Nagar, Madurai – 625 020. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records pertaining
1/4
W.P.(MD)No.13939 of 2023
to the impugned notice dated 29.05.2023 GSTIN: 33GFBPS1533E1ZR issued by the first respondent and quash the same and further direct the first respondent to accept the payment of pre-deposit made through debit from the Electronic Credit Ledger as pre-deposit for the purposes of Section 107 (6) of the CGST Act, 2017 and to hear the appeal filed by the petitioner on merits.
For Petitioner : Mr.R.Parthiban For Respondents : Mr.R.Suresh Kumar Additional Government Pleader
O R D E R
The learned counsel appearing for the petitioner submitted that the prayer sought for in this writ petition has now become infructuous and he has also made an endorsement to that effect.
2. Recording the same, the writ petition stands dismissed as infructuous.
No costs. Consequently, connected miscellaneous petition is closed.
18.10.2024
NCC:yes/no Index:yes/no Internet:yes/no SN
2/4
W.P.(MD)No.13939 of 2023
To:
2.The State Tax Officer, Inspection Cell – I, O/o The Deputy Commissioner (ST), Inspection, Madurai, Dr.Thangaraj Salai, K.K.Nagar,
3/4
W.P.(MD)No.13939 of 2023
MOHAMMED SHAFFIQ, J.
SN
W.P.(MD)No.13939 of 2023
18.10.2024
4/4
M/s. Sri Sadurmugan Traders
The Deputy Commissioner (ST), GST (Appeals), Thangaraj Salai, Madurai
The State Tax Officer, Inspection Cell – I, O/o The Deputy Commissioner (ST), Inspection, Madurai
Mohammed Shafiq
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
