Departmental writ appeal against a GST/Central Excise matter was dismissed as not pressed since the subject matter fell below the prescribed monetary limit.
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.A.(MD)No.646 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 06.03.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and THE HONOURABLE MR.JUSTICE M.JOTHIRAMAN
W.A.(MD)No.646 of 2022 and
C.M.P.(MD)No.5480 of 2022
... Appellants / Respondents
Vs.
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W.A.(MD)No.646 of 2022
Sri Desikanathar Textiles Private Ltd, Rep. by its Managing Director, K.N.Kasi.
... Respondent / Petitioner
Prayer : Writ Appeal filed under Clause XV of Letters Patent, to allow the writ appeal and set aside the order dated 24-02-2022 passed in W.P.(MD).No.7252 of 2020 on the file of this Court.
For Appellants : Mr.N.Dilip Kumar, Standing Counsel.
JUDGMENT (Judgment of the court was delivered by G.R.Swaminathan, J.)
The learned standing counsel for the appellants informs the Court
that since the subject matter is below the monetary limit prescribed by the department, the writ appeal may be dismissed as not pressed. Hence, this writ appeal is dismissed as not pressed. No costs. Consequently, connected miscellaneous petition is closed.
(G.R.S. J.,) & (M.J.R. J.,) 06.03.2025
NCC : Yes/No Index : Yes / No Internet : Yes/ No ias
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W.A.(MD)No.646 of 2022
G.R.SWAMINATHAN, J. and M.JOTHIRAMAN, J.
ias
W.A.(MD)No.646 of 2022
06.03.2025
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Union of India, Rep. by its Secretary to Government, Ministry of Finance Department of Revenue, CBEC
The Commissioner of GST and Central Excise, Chennai
The Nodal Officer/Assistant Commissioner, GST and Central Excise, Dindigul I Division
The Superintendent, GST and Central Excise, Vadamadurai Range, Dindigul
Sri Desikanathar Textiles Private Ltd, Rep. by its Managing Director, K.N.Kasi
G.R.Swaminathan
M.Jothiraman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
