Madras High Court
M/S.Jain Metal Rolling Mills vs Union Of India on 28 July, 2023
Author: C.Saravanan
Bench: C.Saravanan
W.P.No.22249 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 28.07.2023
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.22249 of 2023
and
W.M.P.No.21630 of 2023
M/s.Jain Metal Rolling Mills,
Having office at The Lattice 4th Floor,
Old No.7/1, New No.20, Waddles Road,
Kilpauk, Chennai – 600 010.
Represented by Kamlesh Jain, Managing Partner. ... Petitioner
Vs
1.Union of India,
Through Secretary,
Ministry of Finance (Department of Revenue),
No.137, North Block,
New Delhi – 110 001.
2.The State of Tamil Nadu,
Through Principal Secretary,
Finance Department,
Tamil Nadu Secretariat,
Fort St.George,
Chennai – 600 009.
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W.P.No.22249 of 2023
3.The Additional Director,
Directorate General of GST Intelligence,
Chennai Zonal Unit,
No.16, BSNL Building, Tower – II,
5th and 8th Floors,
Greams Road,
Chennai – 600 006.
4.The Additional Commissioner/Joint Commissioner
of Central Tax and Central Excise,
Chennai-North Commissionerate,
GST Bhawan,
No.26/1, Mahatma Gandhi Road,
Nungambakkam,
Chennai – 600 034.
5.The Central Board of Indirect Taxes and Customs,
Through Chairman,
Ministry of Finance (Department of Revenue),
North Block,
New Delhi – 110 001. ... Respondents
Prayer: Petition filed under Article 226 of the Constitution of India to
issue a Writ of Prohibition, prohibiting the respondent Nos.3 and 4 from
proceeding with Show Cause Notice No.52/2023 (GST) bearing DIN
202305DSS2000050407 dated 17.05.2023, for being illegal and violative
of Articles 14 and 19(1)(g) of the Constitution.
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W.P.No.22249 of 2023
For Petitioner : Mr.Abhishek A Rastogi
For Respondent : Mr.K.Mohana Murali
for R1, 4 and 5
Mr.C.Harsharaj
Additional Government Pleader
for R2
Mr.V.Sundareshwaran
Senior Panel Counsel
for R3
ORDER
Mr.K.Mohana Murali, learned counsel takes notice on behalf of the first, fourth and fifth respondents and Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the second respondent and Mr.V.Sundareshwaran, learned Senior Panel Counsel takes notice on behalf of the third respondent.
2. The learned counsel for the petitioner appears through Video Conferencing and seeks leave to withdraw the writ petition, as the petitioner has already participated in the personal hearing pursuant to the impugned Show Cause Notice.
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3. Recording the above submission made by the learned counsel for the petitioner, this writ petition stands dismissed as withdrawn. Liberty is given to the petitioner to work out his remedy, in case, any adverse orders are passed, in accordance with law. No costs. Consequently, connected writ miscellaneous petition is closed.
28.07.2023 Index: Yes/ No Internet : Yes/No Speaking/Non-speaking Order Neutral Citation : Yes/No jas https://www.mhc.tn.gov.in/judis 4/6 W.P.No.22249 of 2023 To
1.Union of India, Through Secretary, Ministry of Finance (Department of Revenue), No.137, North Block, New Delhi – 110 001.
2.The State of Tamil Nadu, Through Principal Secretary, Finance Department, Tamil Nadu Secretariat, Fort St.George, Chennai – 600 009.
3.The Additional Director, Directorate General of GST Intelligence, Chennai Zonal Unit, No.16, BSNL Building, Tower – II, 5th and 8th Floors, Greams Road, Chennai – 600 006.
4.The Additional Commissioner/Joint Commissioner of Central Tax and Central Excise, Chennai-North Commissionerate, GST Bhawan, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.
5.The Central Board of Indirect Taxes and Customs, Through Chairman, Ministry of Finance (Department of Revenue), North Block, New Delhi – 110 001.
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