Dismissed¶19
Elumalai v. The Joint commissioner of GST and Central Excise
Madras HCWP/25463/2021
Case brief
AI extract
What is this about?
Writ petition dismissed as infructuous; certiorari against show cause notice; Service Tax SCN No.01/2021-ST dated 27.04.2021; DIN 20210459XQ000000BEE2; Joint Commissioner of GST & Central Excise, Puducherry Commissionerate; Article 226 Constitution of India; Madras High Court; C. Saravanan, J.; petitioner Elumalai; no costs; connected W.M.P. closed; no merits adjudication.
What did the court decide?
On the submission of learned counsel for the petitioner that the relief sought had become infructuous and nothing survived for further adjudication, the writ petition was dismissed as infructuous, with no costs, and the connected miscellaneous petition was closed. The court made no adjudication on the validity of the show cause notice. ¶21