Madras High Court
M/S.Popular Vehicles And ... vs The Union Of India on 19 October, 2022
W.P.No.18600 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19.10.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.18600 of 2020 &
WMP.Nos.23067 & 23066 of 2020
M/s.Popular Vehicles and Services Limited
Rep by its Director Mr.Naveen Philip
J-16, Third Avenue, Anna
Nagar East,
Chennai Tamilnadu 600 102 ...Petitioner
Vs.
1.The Union of India
Rep by its Secretary, Department of Revenue
Ministry of Finance
Room No.46, North Block
New Delhi-110001
2.Goods and services Tax Network (GSTN)
Rep by its Chairman
East wing, 4th floor World Mark-1
Aerocity, New Delhi-110037
3.Goods and Services Tax Council
Rep by its Secretary,
East wing, 4th Floor,
World Mark 1, Aerocity,
New Delhi- 110037
4.Central Board of Indirect Taxes amd Customs
Rep by its Chairman
Department of Revenue,
Ministry of Finance
North Block, New Delhi-110001
1
https://www.mhc.tn.gov.in/judis
W.P.No.18600 of 2020
5.The Superintendent Central CST and Central Excise
Puraisalwalkam Range-1
Chennai North Commissioner,
1st Floor, Newry Tower
12th Mail Road, Anna Nagar
Chennai-600 040
6.The Assistant Commissioner(CT)
TamilNdu state Goods and Services Tax
Aminjikkarai Assessment Circle No.F-50
Anna Nagar, First Avenue,
Anna Nagar East Chennai-600 102
7.The Deputy Commissioner
Office of the Central Tax and Central Excise
Puraisalwalkam Range-1
Chennai North Commissioner
1st Floor, Newry Tower,
12th Mail Road, Anna Nagar
Chennai-40
8.The Nodal Officer
Joint Commissioner
Office of the Commissioner of
Commercial Taxes
Greams Road, Chennai-600 006
9.Principal commissioner of GST
and Central Excise chennai North
Commissionerat,
26/1 uthamar Gandhi Salai
Nungambakkam, Chennai-34
10.Superintendent Audit Circle
VII/IV, Office of the Commissioner GST and
Central Excise
GST Audit-I Commissionerate
1775, Jawaharlal Nehru Inner Ring Road
Anna Nagar West Extension,
Chennai-600001. ...Respondents
2
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W.P.No.18600 of 2020
Prayer: Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of certiorarified mandamus to call for the records leading to the
impugned Notice GSTIN No.33AABCP3805G1ZU/17-18 dated 25.3.2019
on the file of the 6th Respondent herein and quash the same and
consequently direct the 6th Respondent to permit petitioner company to file
the revised form GST TRAN-1 and Form GST Tran-2 either manually or
electronically such that the credit amounting to Rs.18,31,906/- unsder the
proviso to section 140(3) stands duly credited in the electronic credit ledger
and the same may be utilised by the petitioner-company to pay their GST
dues in accordance to law.
For Petitioner : Mr.J.V.Niranjan
For Respondents : Mr.Arvind Kumar [R1]
Senior Panel Counsel
: Mr.Pramod Kumar Chopda [R2 to R5] &
[R9 & R10]
Senior Standing Counsel
: Mr.C.Harsha Raj [R6 to R8]
Additional Government Pleader
ORDER
Mr.J.V.Niranjan, learned counsel on record for the petitioner would
submit that the petitioner does not wish to pursue this Writ Petition, and
wishes to pursue the matter with the authorities in light of the judgment of
the Hon'ble Supreme Court in the case of Union of India V. Filco Trade
Centre Pvt. Ltd. (SLP (C) Nos.32709 – 32710 of 2018) dated 02.09.2022.
He has also made an endorsement to this effect.
https://www.mhc.tn.gov.in/judis
W.P.No.18600 of 2020
2. Recording the aforesaid, this Writ Petition is dismissed as
withdrawn. No costs. Connected miscellaneous petitions are closed.
19.10.2022
Index : Yes/No
Speaking Order/Non speaking Order
ska
To
1.The Union of India
Rep by its Secretary, Department of Revenue
Ministry of Finance
Room No.46, North Block
New Delhi-110001
2.Goods and services Tax Network (GSTN)
Rep by its Chairman
East wing, 4th floor World Mark-1
Aerocity, New Delhi-110037
3.Goods and Services Tax Council
Rep by its Secretary,
East wing, 4th Floor,
World Mark 1, Aerocity,
New Delhi- 110037
4.Central Board of Indirect Taxes amd Customs
Rep by its Chairman
Department of Revenue,
Ministry of Finance
North Block, New Delhi-110001
5.The Superintendent Central CST and Central Excise
Puraisalwalkam Range-1
Chennai North Commissioner,
1st Floor, Newry Tower
12th Mail Road, Anna Nagar
Chennai-600 040
https://www.mhc.tn.gov.in/judis
W.P.No.18600 of 2020
6.The Assistant Commissioner(CT)
TamilNdu state Goods and Services Tax
Aminjikkarai Assessment Circle No.F-50
Anna Nagar, First Avenue,
Anna Nagar East Chennai-600 102
7.The Deputy Commissioner
Office of the Central Tax and Central Excise
Puraisalwalkam Range-1
Chennai North Commissioner
1st Floor, Newry Tower,
12th Mail Road, Anna Nagar
Chennai-40
8.The Nodal Officer
Joint Commissioner
Office of the Commissioner of
Commercial Taxes
Greams Road, Chennai-600 006
9.Principal commissioner of GST
and Central Excise chennai North
Commissionerat,
26/1 uthamar Gandhi Salai
Nungambakkam, Chennai-34
10.Superintendent Audit Circle
VII/IV, Office of the Commissioner GST and
Central Excise
GST Audit-I Commissionerate
1775, Jawaharlal Nehru Inner Ring Road
Anna Nagar West Extension,
Chennai-600001.
https://www.mhc.tn.gov.in/judis
W.P.No.18600 of 2020
DR.ANITA SUMANTH,J.
Ska
W.P.No.18600 of 2020 &
WMP.Nos.23067 & 23066 of 2020
19.10.2022
https://www.mhc.tn.gov.in/judis
