The petitioner sought to withdraw the writ petition challenging the confirmation of interest and penalty under the CGST Act to avail benefits of newly inserted Section 128A. The Court recorded the withdrawal and dismissed the petition.
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W.P(MD)No.14268 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 14.08.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P(MD)No.14268 of 2024 and
W.M.P(MD)Nos.12513 & 12516 of 2024
M/s.Susee Agencies, Represented by its Partner, Shri S.Kaniraj.
... Petitioner
Vs.
1.The Commissioner of CGST & Central Excise, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002.
2.The Commissioner of CGST & Central Excise (Appeals), Coimbatore Circuit Officer at Madurai, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002.
3.The Additional Commissioner of CGST & Central Excise, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002. ... Respondents
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W.P(MD)No.14268 of 2024
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of the impugned order passed by the second respondent in Order-in-Appeal No. 05/2023-MDU-GST-COMMR.APP., dated 27.09.2023 and quash the same in so far as relating to confirmation of demand of interest of Rs.2,26,54,190/- and confirmation of imposition of penalty of Rs.16,58,63,966/-.
For Petitioner : Mr.S.Jai Kumar For Respondents : Mr.N.Dilip Kumar Senior Standing Counsel
ORDER
The l earned Counsel appearing for the petitioner seeks permission of this
Court to withdraw this Writ Petition and he has also made an endorsement to
that effect, which reads as under:
"In order to avail the benefit of [newly inserted Section 128A of CGST Act, 17] interest and penalty as informed before this Court, I withdraw this writ petition."
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W.P(MD)No.14268 of 2024
2 .
2 . Recording the same, the writ petition stands dismissed as withdrawn.
There shall be no order as to costs. Consequently, connected Miscellaneous
Petitions stand closed.
14.08.2024
NCC : Yes / No Index : Yes / No Internet : Yes BTR
To
1.The Commissioner of CGST & Central Excise, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002.
2.The Commissioner of CGST & Central Excise (Appeals), Coimbatore Circuit Officer at Madurai, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002.
3.The Additional Commissioner of CGST & Central Excise, Central Revenue Buildings, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002.
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W.P(MD)No.14268 of 2024
MOHAMMED SHAFFIQ, J.
BTR
W.P(MD)No.14268 of 2024
14.08.2024
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1 issue framed by the court
Whether the writ petition should be withdrawn by the petitioner?
2 provisions across 2 enactments
M/s.Susee Agencies
The Commissioner of CGST & Central Excise
The Commissioner of CGST & Central Excise (Appeals)
The Additional Commissioner of CGST & Central Excise
Mohammed Shaffiq
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
