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Madras High Court

Tvl.Mh87 Sithyankottai Hwcps Limited vs The Commissioner Of Central Gst And ... on 3 September, 2021

Author: R.Suresh Kumar

Bench: R.Suresh Kumar

                                                                      W.P.(MD)No.11041 of 2021




                       BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                  DATED: 03.09.2021

                                                      CORAM:

                              THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
                                          W.P.(MD)No.11041 of 2021


                     Tvl.MH87 SITHYANKOTTAI HWCPS LIMITED,
                     Represented by its Manager,
                     S.Chinnadurai, aged about 59 years,
                     S/o. Subramani,
                     Sithayankottai, Kannivadi Sami Mada Street,
                     Sithayankottai Post,
                     Dindigul District – 624 708.                        ... Petitioner


                                                        Vs.


                     1.The Commissioner of Central GST and Excise,
                        O/o. The Commissioner of Central GST and Excise,
                        Central Revenue Building,
                        Bibikulam,
                        Madurai – 625 002.


                     2.The Assistant Commissioner of Central GST and Excise,
                        Dindigul – II Division,
                        O/o. The Assistant Commissioner of Central GST and Excise,
                        No.5/112, NGO Colony,
                        Balakrrishnapuram Pudur,
                        Dindigul – 624 005.

https://www.mhc.tn.gov.in/judis/
                     1/5
                                                                          W.P.(MD)No.11041 of 2021



                     3.The Superintendent,
                        Dindigul (Rural), Batlagundu Range,
                        Dindigul – II Range Office,
                        No.5/112, NGO Colony,
                        Balakrrishnapuram Pudur,
                        Dindigul – 624 005.                           ... Respondents



                     PRAYER: Writ Petition filed under Article 226 of the Constitution

                     of India for issuance of Writ of Certiorarified Mandamus, to call for

                     the records pertaining to the impugned order of the third

                     respondent in Reference No.ZA330120003086H dated 02.01.2020

                     and quash the same and consequently direct the respondents to

                     revoke the cancellation of our GSTIN: 33AADAM1056G2ZZ.

                                    For Petitioner    : Mr.B.Rooban
                                    For Respondents : Mr.K.Prabhu
                                                       Standing Counsel


                                                     ORDER

************ Though, the impugned order, that is, the cancellation of registration dated 11.12.2019, has been challenged in this writ petition, Mr.B.Rooban, learned Counsel for the petitioner, on instructions, would submit that, as against the impugned order, the petitioner wants to prefer an appeal. Therefore, with that liberty to the petitioner, this Writ Petition may be disposed of, he submitted.

https://www.mhc.tn.gov.in/judis/ 2/5 W.P.(MD)No.11041 of 2021

2.Recording the said submission made by the learned Counsel for the petitioner, this writ petition is dismissed as withdrawn, with a liberty to file an appeal against the impugned order before the appropriate appellate authority. However, there shall be no order as to costs.





                                                                     03.09.2021
                     Index         : Yes / No
                     Internet: Yes / No
                     MR

Note: Issue a copy of this order by 06.09.2021.

Note: In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

https://www.mhc.tn.gov.in/judis/ 3/5 W.P.(MD)No.11041 of 2021 To

1.The Commissioner of Central GST and Excise, O/o. The Commissioner of Central GST and Excise, Central Revenue Building, Bibikulam, Madurai – 625 002.

2.The Assistant Commissioner of Central GST and Excise, Dindigul – II Division, O/o. The Assistant Commissioner of Central GST and Excise, No.5/112, NGO Colony, Balakrrishnapuram Pudur, Dindigul – 624 005.

3.The Superintendent, Dindigul (Rural), Batlagundu Range, Dindigul – II Range Office, No.5/112, NGO Colony, Balakrrishnapuram Pudur, Dindigul – 624 005.

https://www.mhc.tn.gov.in/judis/ 4/5 W.P.(MD)No.11041 of 2021 R.SURESH KUMAR., J.

MR ORDER MADE IN W.P.(MD)No.11041 of 2021 03.09.2021 https://www.mhc.tn.gov.in/judis/ 5/5