M.Alagesan vs The Additional Commissioner Of ...
2023 Latest Caselaw 7654 Mad

Citation : 2023 Latest Caselaw 7654 Mad
Judgement Date : 5 July, 2023

Madras High Court

M.Alagesan vs The Additional Commissioner Of ... on 5 July, 2023

                                                         W.A(MD)Nos.950 of 2023 & 455 of 2022 and
                                                                          W.P(MD)No.11276 of 2023


                           BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                           DATED : 05.07.2023

                                                CORAM:

                         THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN
                                            and
                    THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY

                 W.A(MD)Nos.950 of 2023 & 455 of 2022 & W.P(MD)No.11276 of 2023
                                              and
                          C.M.P(MD)Nos.7453 of 2023 & 4338 of 2022 &
                                    W.M.P(MD)No.9841 of 2023

                 W.A(MD)No.950 of 2023:-
                 M.Alagesan                                                  ... Appellant


                                                  -vs-

                 1. The Additional Commissioner of CGST &
                      Central Excise,
                 Central Excise Buildings,
                 Bibikulam,
                 Madurai-625 002.

                 2. The Commissioner of CGST & Central
                      (Appeals), Coimbatore,
                 Circuit Office at Madurai,
                 Central Revenue Buildings,
                 Bibikulam,
                 Madurai-625 002.



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https://www.mhc.tn.gov.in/judis
                                                                W.A(MD)Nos.950 of 2023 & 455 of 2022 and
                                                                                 W.P(MD)No.11276 of 2023


                 3. Executive Engineer,
                 Public Works Department,
                 Buildings (Construction and Maintenance) Division,
                 Ramanathapuram.

                 4. Executive Engineer,
                 Public Works Department,
                 Buildings (Construction & Maintenance)
                 Division, Medical Works,
                 Sivagangai.                                                        ... Respondents

Prayer : Appeal filed under Clause 15 of the Letters Patent, against the order dated 05.06.2023 made in WMP(MD)No.9841 of 2023 in W.P(MD)No.11276 of 2023.

For Appellant : Mr.S.Renganathan For R1 & R2 : Mr.N.Dilip Kumar For R3 & R4 : Mr.M.Lingadurai Special Government Pleader

W.A(MD)No.455 of 2022:-

                 M.Alagesan                                                         ... Appellant

                                                         -vs-

1. The Joint Commissioner of CGST & Central Excise, Central Excise Buildings, Bibikulam, Madurai-625 002.

2. Executive Engineer, Public Works Department,

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https://www.mhc.tn.gov.in/judis W.A(MD)Nos.950 of 2023 & 455 of 2022 and W.P(MD)No.11276 of 2023

Buildings (Construction and Maintenance) Division, Ramanathapuram.

3. Executive Engineer, Public Works Department, Buildings (Construction & Maintenance) Division, Medical Works, Sivagangai.

4. Executive Engineer, Buildings (Construction & Maintenance), Technical Education Division, Madurai. ... Respondents

Prayer : Appeal filed under Clause 15 of the Letters Patent, against the order dated 23.02.2022 made in W.P(MD)No.7137 of 2021.

For Appellant : Mr.S.Renganathan For R1 : Mr.N.Dilip Kumar For R2 to R4 : Mr.M.Lingadurai Special Government Pleader

W.P(MD)No.11276 of 2023:-

                 M.Alagesan                                                         ... Appellant

                                                         -vs-

1. The Additional Commissioner of CGST & Central Excise, Central Excise Buildings, Bibikulam, Madurai-625 002.

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https://www.mhc.tn.gov.in/judis W.A(MD)Nos.950 of 2023 & 455 of 2022 and W.P(MD)No.11276 of 2023

2. The Commissioner of CGST & Central (Appeals), Coimbatore, Circuit Office at Madurai, Central Revenue Buildings, Bibikulam, Madurai-625 002.

3. Executive Engineer, Public Works Department, Buildings (Construction and Maintenance) Division, Ramanathapuram.

4. Executive Engineer, Public Works Department, Buildings (Construction & Maintenance) Division, Medical Works, Sivagangai. ... Respondents

PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records in respect of impugned order-in-original No.MDU-ST-ADC-01-2023 dated 31.03.2023 in File No.GEXCOM/ADJN/ST/JC/502/2020 passed by the first respondent and quash the same.

For Petitioner : Mr.S.Renganathan For R1 & R2 : Mr.N.Dilip Kumar For R3 & R4 : Mr.M.Lingadurai Special Government Pleader

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https://www.mhc.tn.gov.in/judis W.A(MD)Nos.950 of 2023 & 455 of 2022 and W.P(MD)No.11276 of 2023

COMMON ORDER [Order of the Court was made by S.VAIDYANATHAN, J.]

W.A(MD)No.950 of 2023 is directed against the conditional

interim order passed by the learned Single Judge in WMP(MD)No.9841

of 2023 in W.P(MD)No.11276 of 2023, dated 05.06.2023.

2. W.A(MD)No.455 of 2022 is directed against the order passed

by the learned Single Judge in W.P(MD)No.7137 of 2021 directing the

petitioner to give reply to the show cause notice with a further direction

to the respondents to pass appropriate orders after affording the

petitioner adequate opportunity of being heard.

3. W.P(MD)No.11276 of 2023 is filed challenging the impugned

order-in-original No.MDU-ST-ADC-01-2023 dated 31.03.2023 in File

No.GEXCOM/ADJN/ST/JC/502/2020 passed by the first respondent.

4. The appellant in both the appeals has got a right of appeal

before the appellate authority against the original orders passed by the

authority and for filing such appeals, the appellant has to deposit 7.5%

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https://www.mhc.tn.gov.in/judis W.A(MD)Nos.950 of 2023 & 455 of 2022 and W.P(MD)No.11276 of 2023

of the amount determined by the authority in the respective orders, as a

condition precedent.

5. At this juncture, learned counsel for the appellant in both

the appeals would submit that the appellant is willing to deposit 7.5%

of the amount determined by the authority for preferring appeals

against the original orders.

6. In view of the above submission, we interfere with the

impugned orders. Accordingly, the Writ Appeals are disposed of

directing the appellant in both the appeals to prefer appeals to the

appellate authority within a period of thirty days from the date of receipt

of a copy of this judgment, if the period granted under the Act for filing

such appeals has already expired. Since nothing survives in the writ

petition, it is disposed of accordingly. No costs. Connected

miscellaneous petitions are closed.

                                                           [S.V.N., J.]           [D.B.C., J.]
                 Index            : Yes / No                           05.07.2023
                 Neutral Citation : Yes / No

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https://www.mhc.tn.gov.in/judis W.A(MD)Nos.950 of 2023 & 455 of 2022 and W.P(MD)No.11276 of 2023

1. The Additional Commissioner of CGST & Central Excise, Central Excise Buildings, Bibikulam, Madurai-625 002.

2. The Joint Commissioner of CGST & Central Excise, Central Excise Buildings, Bibikulam, Madurai-625 002.

3. The Commissioner of CGST & Central (Appeals), Coimbatore, Circuit Office at Madurai, Central Revenue Buildings, Bibikulam, Madurai-625 002.

4. Executive Engineer, Public Works Department, Buildings (Construction and Maintenance) Division, Ramanathapuram.

5. Executive Engineer, Public Works Department, Buildings (Construction & Maintenance) Division, Medical Works, Sivagangai.

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https://www.mhc.tn.gov.in/judis W.A(MD)Nos.950 of 2023 & 455 of 2022 and W.P(MD)No.11276 of 2023

S.VAIDYANATHAN, J.

and D.BHARATHA CHAKRAVARTHY, J.

bala

W.A(MD)Nos.950 of 2023 & 455 of 2022 & W.P(MD)No.11276 of 2023