M/S.Saji Enterprises v. The Union Of India
Case brief
What is this about?
W.P. No.19360 of 2024, Madras High Court, Mohammed Shaffiq J., decided 25.04.2025. M/s.Saji Enterprises (Sriperumbudur, Kancheepuram) v. Union of India (Department of Revenue, Ministry of Finance) and Assistant Commissioner, Sriperumbudur assessment Circle. Challenge to Notification No.56/2023 Central Tax dated 28.12.2023 as ultra vires CGST Act 2017 / Section 168 A; writ of declaration under Article 226; dismissed as withdrawn on petitioner availing Section 128 A CGST benefit; endorsement recorded; no costs; connected W.M.P. No.21218 of 2024 closed; batch W.P.Nos.34065 of 2023; no merits adjudication.
What did the court decide?
Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as withdrawn (the petitioner availing the benefit of Section 128 A of the Central Goods and Services Tax Act, 2017).