Dismissed¶27

M/s Front Line Systems v. The Commissioner of Cgst and Central Excise

Madras HC11 Mar 2025WP/25593/2024

Case brief

AI extract

What is this about?

Withdrawal of writ petition before adjudication; certiorari under Article 226; impugned order Appeal No.CBE-CGST-ADC-APP-32/2024 dated 30.04.2024 of Additional Commissioner (Appeals), GST and Central Excise, Coimbatore; petitioner M/s.Front Line Systems (GSTIN 33ADXPC5072E1ZL); rectification application intended under Section 16(5) of GST Act, 2017; endorsement by counsel; dismissed as withdrawn, no costs; connected W.M.P.No.27942 of 2024 closed; Justice Krishnan Ramasamy; decision dated 11.03.2025; no cases cited; no quantum.

What did the court decide?

Permission to withdraw the Writ Petition; dismissed as withdrawn with no costs; connected miscellaneous petition (W.M.P.No.27942 of 2024) closed. ¶27

M/s Front Line Systems Vs The Commissioner of Cgst and… — GST and Indirect Tax | Madras HC (2025)

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W.P.No.25593 of 2024 and W.M.P.No.27942 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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Dated : 11.03.2025

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CORAM

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THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY

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W.P.No.25593 of 2024 and W.M.P.No.27942 of 2024

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M/s.Front Line Systems, GSTIN/ID:33ADXPC5072E1ZL, Rep. by its Proprietor M.V.Chacko Biju, No.59, 4^th Block, Nanjappa Layout, Kasturibai Street, Ganapathy, Coimbatore – 641 006.

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.. Petitioner

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Vs.

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1.The Commissioner of CGST and Central Excise, GST and Central Excise (Appeal) GST Bhavan, 6/7, ATD Street, Racecourse Road, Coimbatore – 641 018.

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2.The Additional Commissioner (Appeals), GST and Central Excise (Appeal) GST Bhavan, 6/7, ATD Street, Racecourse Road, Coimbatore – 641 018.

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1/4

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

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W.P.No.25593 of 2024 and W.M.P.No.27942 of 2024

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3.The Assistant Commissioner of GST & Central Excise, Coimbatore II Division, 1441, Elgi Building, Trichy Road, Coimbatore-641 018.

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.. Respondents

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue Writ of Certiorari, calling for the records pertaining to the impugned order in Appeal No.CBE-CGST-ADC-APP-32/2024 dated 30.04.2024 issued by the 2^nd respondent and quash the same.

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For Petitioner : Mr.C.Derrick Sam

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For Respondent : Mr.K.S.Ramaswamy Senior Standing Counsel

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ORDER

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When the matter is taken up for hearing today, the learned counsel for

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the petitioner submitted that the petitioner is going to file a rectification application as per Section 16(5) of GST Act, 2017 and therefore, he seeks permission of this Court to withdraw the Writ Petition and he has also made an endorsement to that effect.

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2/4

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

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W.P.No.25593 of 2024 and W.M.P.No.27942 of 2024

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