Case Law Details
Bharat Heavy Electricals Ltd Vs Commissioner of Central Excise (Madras High Court)
Introduction: The Madras High Court has recently dismissed the writ petitions filed by Bharat Heavy Electricals Ltd. This decision came as a result of the cessation of proceedings against the company by the Commissioner of GST and Central Excise.
Analysis: The case revolved around proceedings that were initiated against Bharat Heavy Electricals Ltd based on two show cause notices bearing Nos.40/2011 dated 03.11.2011 and 2/2013 dated 16.01.2023. While these proceedings were ongoing, writ petitions were filed by the company. However, orders dated 25.01.2023 and 23.05.2023 were subsequently issued, wherein the Commissioner of GST and Central Excise dropped the aforementioned proceedings.
In light of this development, the Madras High Court saw no further grounds to pursue the writ petitions and, accordingly, decided to dismiss them. It’s noteworthy that no costs were awarded in this case.
Conclusion: In this particular instance, the decision of the Commissioner of GST and Central Excise to drop the proceedings against Bharat Heavy Electricals Ltd ultimately led to the dismissal of the writ petitions by the Madras High Court.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Both learned counsel would submit that pending Writ Petitions, the impugned proceedings were continued by the respondent Assessing Authorities that have culminated in Orders-in-original dated 25.01.2023 and 23.05.2023, where under, the Commissioner of GST and Central Excise has dropped the proceedings initiated under impugned show cause notices bearing Nos.40/201 1 dated 03.11.2011 and 2/2013 dated 16.01.2023. A copy of orders dated 25.01.2023 and 23.05.2023 are placed on file.
Recording the aforesaid position and as there is nothing further in these matters, the Writ Petitions and the connected Miscellaneous Petitions are closed. No costs.
