The Madras High Court (HC) dismissed the Writ Petition (WP) by Bharat Heavy Electricals since the Commissioner of Goods and Service Tax (GST) dropped the proceeding.
Bharat Heavy Electricals Ltd., the petitioner submitted 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, whereunder, the Commissioner of GST and Central Excise has dropped the proceedings initiated under impugned show cause notices bearing Nos.40/2011 dated 03.11.2011 and 2/2013 dated 16.01.2023.
The single-judge bench comprising Dr Justice Anita Sumanth observed that there was nothing further surviving in these matters and closed the Writ Petitions.
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