2025:MHC:1615 W.P.No.7970 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.07.2025 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR W.P.No. 7970 of 2024 and C.M.P.No. 8939 of 2024 M/s. Sai Speed Medical Institute Private Limited, Rep. by its Director Dr.K.Vinayak Senthil, 527, Poonamallee High Road, Arumbakkam, Chennai, Tamil Nadu – 600 106. .. Petitioner vs 1.Union of India Rep. by its Chairman, Central Board of Indirect Taxes and Customs, New Delhi – 110 001. 2.The Superintendent of GST and Central Excise, Range III, Purasawalkam Division, Chennai North Commissionerate, Newry Tower, No.2054-I, Anna Nagar, Chennai – 600 040. .. Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari and call for the records pertaining to 1/4 https://www.mhc.tn.gov.in/judis W.P.No.7970 of 2024 the Show Case Notice dated 14.12.2023 under DIN: 20231259TK000000B03F issued by 2nd respondent in so far as it relates to demand of input tax credit mentioned in the show cause notice and quash the same. For Petitioner : No appearance For Respondents : Mr.Rajesh Vivekanandhan Deputy Solicitor General for R1 Ms.Amritha Dinakaran Government Advocate for R2 ORDER (Made by Dr. ANITA SUMANTH.,J) This matter had come up for hearing on 02.07.2025 when the petitioner was called absent. Hence, it was directed to be listed today under the caption 'for dismissal', when also, the petitioner is called absent. Hence, this Writ Petition and the connected Miscellaneous Petition are dismissed for non-prosecution. No costs. [A.S.M., J] [N.S., J] 09.07.2025 Index:Yes/No Speaking Order Neutral Citation:Yes sl 2/4 https://www.mhc.tn.gov.in/judis W.P.No.7970 of 2024 To 1.The Chairman, Central Board of Indirect Taxes and Customs, New Delhi – 110 001. 2.The Superintendent of GST and Central Excise, Range III, Purasawalkam Division, Chennai North Commissionerate, Newry Tower, No.2054-I, Anna Nagar, Chennai – 600 040. 3/4 https://www.mhc.tn.gov.in/judis W.P.No.7970 of 2024 DR. ANITA SUMANTH, J. and N.SENTHILKUMAR, J. sl W.P.No.7970 of 2024 and C.M.P.No. 8939 of 2024 09.07.2025 4/4 https://www.mhc.tn.gov.in/judis