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CUMMINS TECHNOLOGIES INDIA PVT. LTD. THR. AUTHORIZED SIGNATORY VIJIRAJ BASVAPATTAN vs. UNION OF INDIA AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

VIVEK RUSIA
RAJENDRA KUMAR VERMA
Pet. Counsel
Amar Pratap Singh
Amit Pal
Res. Counsel
Prasanna Prasad

Petitioner / Applicant

CUMMINS TECHNOLOGIES INDIA PVT. LTD. THR. AUTHORIZED SIGNATORY VIJIRAJ BASVAPATTAN

Respondent UNION OF INDIA AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Jan 12, 2022
Order No.

WP No. 9443 of 2020

Citation

2022(1) TAXREPLY 5443

Original Order
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ORDER

Shri Sanjay Bhat, learned counsel for the respondent No.5. The petitioner has filed the present petition challenging the validity of notice dated 12.3.2020 issued by the Superintendent (Preventive), CGST Central Excise, Manik Bag, Indore vide Annexure P/3, as well as, constitutional validity of Section 16(2)(c) of Central Goods and Service Tax Act, 2017 and Rule 86A of the Central Goods and Service Tax Rules, 2017. Learned counsel appearing for respondents No.1 to 4 submits that during pendency of this petition, the demand of tax raised by the respondents vide impugned notice has been satisfied by respondent No.5 and after deposit of the said tax, respondent No.3 has withdrawn the notice (Annexure P/3), therefore, now no cause survives to continue with this petition. In view of the aforesaid statement of learned counsel for the respondents No.1 to 4, this petition so far as to relates to challenge to validity of notice (Annexure P/3) has rendered infructuous. So far ....

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