Dismissed

A.Kanagaraj v. The Deputy Commissioner of GST and Central Excise

Madras HC2 Apr 2024WP(MD)/2130/2020

Case brief

AI extract

What is this about?

Writ petitioner sought certiorari to quash an order under the GST regime. The Madurai Bench held the petition not maintainable due to availability of statutory appeal before the appellate Commissioner, dismissing the writ with liberty to file the appeal.

What did the court decide?

Writ petition dismissed with liberty to file statutory appeal before the appellate Commissioner within 30 days subject to predeposit.

A.Kanagaraj Vs The Deputy Commissioner of GST and… — GST and Indirect Tax | Madras HC (2024)

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W.P.(MD) No.2130 of 2020

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED: 02.04.2024

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CORAM:

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.(MD) No.2130 of 2020 and W.M.P.(MD) No.1794 of 2020

A.Kanagaraj

... Petitioner

/vs./

The Deputy Commissioner of GST & Central Excise, Office of the Deputy Commissioner of GST & Central Excise, I-Division, 1^st Floor, B Wing, No.1, Williams Road, Cantonment, Trichy 620 001, Trichy District. ... Respondent

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, calling for the records relating to the order in C.No.V/ST/15/5/2017-ST Adj/324 dated 30.11.2017 passed by the respondent and quash the same.

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For Petitioner : Mr.B.Rajesh Saravanan

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

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For Respondent : Mr.N.Dilip Kumar Standing Counsel

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W.P.(MD) No.2130 of 2020

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ORDER

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The petitioner has filed this writ petition for a Certiorari to call for the records relating to the order in C.No.V/ST/15/5/2017-ST Adj/324 dated 30.11.2017 passed by the respondent and to quash the same.

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2.Al though there is a request for adjournment on the ground that the bundle has been misplaced, I am of the view that the writ petition itself is not maintainable, as the petitioner had an alternate remedy against the impugned order in C.No.V/ST/15/05/2017 – ST Adj/324 dated 30.11.2017. The petitioner has an appellate remedy before the Commissioner of GST and Central Excise (Appeals) at Coimbatore.

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3.Considering the same, this Writ Petition is dismissed with liberty to the petitioner to file statutory appeal before the appellate Commissioner within a period of 30 days from the date of receipt of a copy of this order subject to predeposit of amount as contemplated under Finance Act, 1994. No costs.

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

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W.P.(MD) No.2130 of 2020

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Consequently, connected Miscellaneous Petition is closed.

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Index : Yes / No 02.04.2024 Internet : Yes / No mm

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

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W.P.(MD) No.2130 of 2020

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C.SARAVANAN, J.

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W.P.(MD) No.2130 of 2020

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02.04.2024

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

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A.Kanagaraj v. The Deputy Commissioner of GST and Central Excise

Case brief

What is this about?

What did the court decide?

A.Kanagaraj v. The Deputy Commissioner of GST and Central Excise

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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