Sri Jeyaram Company vs The Superintendent Of Cgst & Central ...
2024 Latest Caselaw 21037 Mad

Madras High Court

Sri Jeyaram Company vs The Superintendent Of Cgst & Central ... on 5 November, 2024

                                                                      W.P.(MD).No.26469 of 2024

                           BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                               DATED : 05.11.2024

                                                     CORAM

                            THE HONOURABLE MR.JUSTICE K.KUMARESH BABU

                                           W.P.(MD).No.26469 of 2024
                                                     and
                                          W.M.P.(MD)No.22416 of 2024


                     Sri Jeyaram Company,
                     Represented by its Partner,
                     N.Sankaralingam,
                     No.170/4, Alangulam Road,
                     Chatrapatti,
                     Virudhunagar District – 626 102.                         ...Petitioner

                                                           Vs

                     The Superintendent of CGST & Central Excise,
                     Rajapalayam-II Range,
                     1/15, Shenbagathoppu Road,
                     Rajapalayam – 626 117,
                     Virudhunagar District.                                   ... Respondent

                     Prayer: Writ Petition filed under Article 226 of the Constitution of
                     India praying this Court to issue a Writ of Certiorari, calling for the
                     records pertaining to the impugned order passed by the respondent vide
                     his order in original No. 37/SUPDT/CGST/2023/RJPM Range-II dated
                     29.08.2024 (Tax Period: 2019-2020) and quash the same as it is
                     unlawful, without any jurisdiction and barred by limitation.


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https://www.mhc.tn.gov.in/judis
                                                                         W.P.(MD).No.26469 of 2024



                                       For Petitioner     : Mr.R.D.Ganesan

                                       For Respondent    : Mr.R.Gowrishankar
                                                           Senior Standing Counsel


                                                         ORDER

Heard Mr.R.D.Ganesan, learned counsel for the petitioner and

Mr.R.Gowrishankar, learned Senior Standing Counsel for the respondent.

2. The present Writ Petition is filed challenging the order in

original passed by the respondent dated 29.08.2024 for the period

2019-2020.

3. The learned Senior Standing Counsel for the respondent would

submit that an appeal can be preferred against the order impugned passed

by the respondent herein which is appealable to the Additional

Commissioner / Joint Commissioner and Central Excise (Appeals).

https://www.mhc.tn.gov.in/judis

4. The learned counsel appearing for the petitioner would

vehemently contend that the impugned order has been passed without

proper enquiry or verification of records. He would also place reliance

upon the judgments to drive home his contentions on the manner in

which the order impugned had been passed.

5. A reading of the impugned order would not indicate that the

respondent without considering the petitioner's reply, had passed the

impugned order. If the order impugned is erroneous, the only remedy is

to file an appeal before the authority concerned. This Court cannot

ordinarily entertain the Writ Petition when an efficacious appeal remedy

is available to the petitioner. In the present case, the authority had

provided an opportunity to the petitioner which has also been responded

to the petitioner and a detailed order had been passed rejecting the

contention of the petitioner. In such circumstances, I do not find any

impelling circumstances to interfere with the order impugned in the Writ

Petition.

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6. In view of the same, the Writ Petition stands dismissed. This

Court without venturing into the merits of the order impugned, grants

liberty to the petitioner to file an appeal as available to him in the manner

known to law. No costs. Consequently, connected miscellaneous

petition is closed.

05.11.2024

NCC:yes/no Index:yes/no Internet:yes/no Nsr

Note: Registry is directed to return the original impugned order to the petitioner after retaining a copy of the same.

To:

The Superintendent of CGST & Central Excise, Rajapalayam-II Range, 1/15, Shenbagathoppu Road, Rajapalayam – 626 117, Virudhunagar District.

https://www.mhc.tn.gov.in/judis

K.KUMARESH BABU, J.

Nsr

05.11.2024

https://www.mhc.tn.gov.in/judis