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2025 DAILYLAW 76377 (MAD)

Elumalai v. The Joint commissioner of GST and Central Excise

WP/25463/2021 · 2025-01-21

C Saravanan

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

W.P.No.25463 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 21.01.2025 Coram: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.25463 of 2021 and W.M.P.No.26905 of 2021 Elumalai ...Petitioner Versus The Joint Commissioner of GST & Central Excise, Puducherry Commissionerate, No.1, Goubert Avenue, Puducherry – 605 001. ...Respondent Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari to call for the records relating to the impugned Show Cause Notice issued by the respondent in DIN – 20210459XQ000000BEE2 : Show Cause Notice No.01/2021-ST dated 27.04.2021 and quash the same as contrary to law, arbitrary, contrary to the instructions of CBIC and unsustainable in law. For Petitioner : Mr.M.A.Mudimannan For Respondent : Mr.Rajnish Pathiyil, Senior Standing Counsel 1/3 https://www.mhc.tn.gov.in/judis W.P.No.25463 of 2021 ORDER Today, when this writ petition was taken up for hearing, the learned counsel for the petitioner submitted that the relief sought by the petitioner has become infructuous and therefore, nothing survives in this petition for further adjudication. 2. In view of the above submission made by the learned counsel for the petitioner, this writ petition is dismissed as infructuous. No costs. Consequently, connected miscellaneous petition is closed. 21.01.2025 mrr Index : Yes/No To The Joint Commissioner of GST & Central Excise, Puducherry Commissionerate, No.1, Goubert Avenue, Puducherry – 605 001. 2/3 https://www.mhc.tn.gov.in/judis W.P.No.25463 of 2021 C.SARAVANAN, J. mrr W.P.No.25463 of 2021 21.01.2025 3/3 https://www.mhc.tn.gov.in/judis