W.P.Nos.24814 & 24817 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 29.08.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.Nos.24814 & 24817 of 2022 & W.M.P.Nos.23741, 23742, 23743 & 23744 of 2022 M/s.Prime Gold International Limited Rep. by its Director Mr.Achin Aggarwal, Survey No.284/2B, 289/2A, Uliveeranapally Village, Thally Road, Denkanikottai Taluk, Hosur-635 114. ... Petitioner in W.P.No.24814 of 2022 Shri.Achinagarwal, Rep. by its Director Mr.Prime Gold International Ltd, Survey No.284/2B, 289/2A, Uliveeranapally Village, Thally Road, Denkanikottai Taluk, Hosur-635 114. ... Petitioner in W.P.No.24817 of 2022 Vs. 1. The Central Board of Indirect Taxes and customs Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001. 2. The Joint Commissioner, o/o.The Commissioner of Goods and Services Tax and Central Excise, GST Bhawan, No.1, Foulks Comound, Anaimedu, Salem-636 001. 1/4 https://www.mhc.tn.gov.in/judis W.P.Nos.24814 & 24817 of 2022 3. The Additional Director, The Directorate General of Goods and Services Tax Intelligence, Coimbatore Zonal Unit, No.115-1, Lakshmanan Street, Behind Ukkadam Bus Stand, Ukkadam, Coimbatore-641 001. ... Respondents in both petitions Common Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records pertaining to the impugned circular No.3/3/ 2017-GST dated 05.07.2017 as amended vide Circular No.31/05/2018- GST dated 09.02.2018 issued by the 1st respondent and quash the same calling for the records pertaining to the impugned circular No.3/3/ 2017-GST dated 05.07.2017 as amended vide Circular No.31/05/2018- GST dated 09.02.2018 issued by the 1st respondent and quash the same For Petitioner : Mr.G.Natarajan For Respondent : Mr.M.Karthikeyan, CGSPC COMMON ORDER When these matters were taken up for hearing, the learned counsel appearing for the petitioner would submit that the prayers in these writ petitions have become infructuous. 2/4 https://www.mhc.tn.gov.in/judis W.P.Nos.24814 & 24817 of 2022 2. Recording the above submissions, these writ petitions are dismissed as infructuous. No cost. Consequently, the connected miscellaneous petition is also closed. 29.08.2025 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No nsa To 1. The Central Board of Indirect Taxes and customs Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001. 2. The Joint Commissioner, o/o.The Commissioner of Goods and Services Tax and Central Excise, GST Bhawan, No.1, Foulks Comound, Anaimedu, Salem-636 001. 3. The Additional Director, The Directorate General of Goods and Services Tax Intelligence, Coimbatore Zonal Unit, No.115-1, Lakshmanan Street, Behind Ukkadam Bus Stand, Ukkadam, Coimbatore-641 001. 3/4 https://www.mhc.tn.gov.in/judis W.P.Nos.24814 & 24817 of 2022 KRISHNAN RAMASAMY.J., nsa W.P.Nos.24814 & 24817 of 2022 & W.M.P.Nos.23741, 23742, 23743 & 23744 of 2022 29.08.2025 4/4 https://www.mhc.tn.gov.in/judis