Madras High Court
Unknown vs Mehra Computer Systems Ltd on 1 April, 2025
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
CMP No.1762 of 2025 etc. and
WA SR No.61450 of 2023 etc.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.04.2025
CORAM
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ
CMP No.1762 of 2025 in WA SR No.61450 of 2023
CMP No.1714 of 2025 in WA SR No.61458 of 2023
CMP No.1695 of 2025 in WA SR No.61452 of 2023
CMP No.1672 of 2025 in WA SR No.61451 of 2023
CMP No.1696 of 2025 in WA SR No.61453 of 2023
CMP No.1697 of 2025 in WA SR No.61454 of 2023
CMP No.1668 of 2025 in WA SR No.61455 of 2023
CMP No.1667 of 2025 in WA SR No.61456 of 2023
CMP No.1665 of 2025 in WA SR No.61457 of 2023
CMP No.1621 of 2025 in WA SR No.61446 of 2023
CMP No.1674 of 2025 in WA SR No.61445 of 2023
CMP No.1753 of 2025 in WA SR No.61444 of 2023
CMP No.1765 of 2025 in WA SR No.61449 of 2023
CMP No.1631 of 2025 in WA SR No.61448 of 2023
CMP No.1629 of 2025 in WA SR No.61447 of 2023
CMP No.1757 of 2025 in WA SR No.61443 of 2023
CMP No.1670 of 2025 in WA SR No.61459 of 2023
CMP No.1763 of 2025 in WA SR No.61441 of 2023
CMP No.1748 of 2025 in WA SR No.61442 of 2023
1.Designated Committee under the
Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019
Chennai South Commissionerate,
Sholinganallur Range II, Chennai.
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CMP No.1762 of 2025 etc. and
WA SR No.61450 of 2023 etc.
2.The Commissioner,
Designated Committee under the
Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019
Chennai South Commissionerate,
Sholinganallur Range II, Chennai.
3.The Central Board of Indirect Taxes,
rep. By its Chairman,
North Block, Central Secretariat,
New Delhi, Delhi 1 10 001
4.The Union of India,
rep. By its Secretary,
Ministry of Finance, Department of Finance,
North Block, New Delhi 1 10 001
5.The Commissioner,
Office of the Commissioner of GST & Central Excise,
Chennai South Commissionerate,
No.692, MHU Complex,
Nandanam, Chennai 35 : Appellants
versus
Mehra Computer Systems Ltd
rep. By its Managing Director,
Mr.Praveen K.Mehra,
No.142, Old Mahabalipuram road,
Near Thangavelu Engineering College,
Karapakkam, Chennai 600 096 : Respondent
Prayer: 1)CMP No.1762 of 2025 filed to condone the delay of 419 days in
presenting the appeal.
2)CMP No.1714 of 2025 filed to condone the delay of 378 days in
presenting the appeal.
3)CMP No.1695 of 2025 filed to condone the delay of 388 days in
presenting the appeal.
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CMP No.1762 of 2025 etc. and
WA SR No.61450 of 2023 etc.
4)CMP No.1672 of 2025 filed to condone the delay of 382 days in
presenting the appeal.
5)CMP No.1696 of 2025 filed to condone the delay of 388 days in
presenting the appeal.
6)CMP No.1697 of 2025 filed to condone the delay of 388 days in
presenting the appeal.
7)CMP No.1668 of 2025 filed to condone the delay of 157 days in
presenting the appeal.
8)CMP No.1667 of 2025 filed to condone the delay of 157 days in
presenting the appeal.
9)CMP No.1665 of 2025 filed to condone the delay of 157 days in
presenting the appeal.
10)CMP No.1621 of 2025 filed to condone the delay of 261 days in
presenting the appeal.
1 1)CMP No.1674 of 2025 filed to condone the delay of 261 days in
presenting the appeal.
12)CMP No.1753 of 2025 filed to condone the delay of 213 days in
presenting the appeal.
13)CMP No.1765 of 2025 filed to condone the delay of 157 days in
presenting the appeal.
14)CMP No.1631 of 2025 filed to condone the delay of 261 days in
presenting the appeal.
15)CMP No.1629 of 2025 filed to condone the delay of 261 days in
presenting the appeal.
16)CMP No.1757 of 2025 filed to condone the delay of 213 days in
presenting the appeal.
17)CMP No.1670 of 2025 filed to condone the delay of 378 days in
presenting the appeal.
18)CMP No.1783 of 2025 filed to condone the delay of 213 days in
presenting the appeal.
19)CMP No.1748 of 2025 filed to condone the delay of 213 days in
presenting the appeal.
Appeals sought to be filed against the order dated 02.11.2022 in
Rev.Aplw.Nos.116 to 134 of 2021 in W.P.Nos.14152, 14155, 14158, 14160,
14161, 14167, 14170, 14174, 14168, 14169, 13995, 14004, 14002, 13998,
14141, 14144, 14145, 14146 and 14138 of 2021
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CMP No.1762 of 2025 etc. and
WA SR No.61450 of 2023 etc.
For Appellants : Mr.A.P.Srinivas
For Respondent : Mr.S.Muthuvenkatraman
COMMON JUDGMENT
(Judgment of the Court was delivered by the Hon'ble Chief Justice) Mr.Srinivas states that the monetary limit involved in these appeals is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023- JC, dated 02.11.2023. Counsel says that he has instructions, therefore, to withdraw the CMPs as well as the appeals.
2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department.
3. CMPs and the Appeals are dismissed as withdrawn. There shall be no order as to costs.
(K.R.SHRIRAM, CJ.) (MOHAMMED SHAFFIQ, J.)
01.04.2025
Index : Yes/No
Neutral Citation : Yes/No
tar
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CMP No.1762 of 2025 etc. and
WA SR No.61450 of 2023 etc.
To
1.Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 Chennai South Commissionerate, Sholinganallur Range II, Chennai.
2.The Commissioner, Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 Chennai South Commissionerate, Sholinganallur Range II, Chennai.
3.The Chairman, Central Board of Indirect Taxes, North Block, Central Secretariat, New Delhi, Delhi 1 10 001
4.The Secretary, Ministry of Finance, Department of Finance, North Block, New Delhi 1 10 001
5.The Commissioner, Office of the Commissioner of GST & Central Excise, Chennai South Commissionerate, No.692, MHU Complex, Nandanam, Chennai 35 Page 5 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 01/04/2025 08:45:16 pm ) CMP No.1762 of 2025 etc. and WA SR No.61450 of 2023 etc. The Hon'ble Chief Justice and Mohammed Shaffiq, J.
(tar) CMP No.1762 of 2025 etc. in WA SR No.61450 of 2023 etc. 01.04.2025 Page 6 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 01/04/2025 08:45:16 pm )