M/S.Crimson Foods vs Commissioner Of Gst And Central Excise
2025 Latest Caselaw 720 Mad

Citation : 2025 Latest Caselaw 720 Mad
Judgement Date : 2 July, 2025

Madras High Court

M/S.Crimson Foods vs Commissioner Of Gst And Central Excise on 2 July, 2025

Author: Anita Sumanth

Bench: Anita Sumanth

    2025:MHC:1537
                                                                                        W.P.No.23291 of 2025



                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  DATED: 02.07.2025

                                                          CORAM :

                                   THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                     and
                                  THE HONOURABLE MR.JUSTICE N. SENTHILKUMAR

                                                 W.P.No.23291 of 2025
                                                        and
                                                 WMP.No.26158 of 2025

                M/s.Crimson Foods
                represented by its Proprietor,
                Mr.Nikhil Moturi
                No.13, First Crescent Road,
                Gandhi Nagar, Adyar,
                Chennai – 600 020.
                                                                                       .... Petitioner

                                                                 Vs


                1. Commissioner of GST and Central Excise,
                   Chennai South Commissionerate,
                   692, Anna Salai, MHU Complex,
                   Nandanam, Chennaiu – 600 035.

                2. The Additional Commissioner of GST and Central Excise,
                   Chennai South Commissionerate,
                   692, 5th Floor, MHU Complex,
                   Anna Salai, Nandanam, Chennai – 600 035.
                                                                                        .... Respondents




                1




https://www.mhc.tn.gov.in/judis              ( Uploaded on: 03/07/2025 03:30:44 pm )
                                                                                         W.P.No.23291 of 2025



                Prayer : PETITION filed under Article 226 of the Constitution of India praying for
                writ of Certiorari to call for the records pertaining to the impugned Final Order
                Nos.40437-40438/2025 dated 15.04.2025 passed by the Hon'ble Customs, Excise
                and Service Tax Appellate Tribunal, Chennai and quash the same to the extent it
                deals with the issue of Outdoor Catering Service rendered by the petitioner to SEZ
                units covered by paragraph nine (9) of the said Final Order Nos.40437-40438/2025
                dated 15.04.2025.


                                  For Petitioner : Mr.Hari Radhakrishnan

                                  For Respondents: Mr.Rajendran Raghavan
                                                  Senior Panel Counsel

                                                            ORDER

(Order of the Court was made by Dr.ANITA SUMANTH.,J) We have heard both Mr.Hari Radhakrishnan, learned counsel for the

petitioner and Mr.Rajendran Raghavan, learned Senior Panel Counsel for the

respondents. Mr.Raghavan would maintain that Form A1 is mandatory, whereas,

Mr.Hari Radhakrishnan would maintain that the following decisions of the Supreme

Court and other High Courts would support his contention that Form A1 is not

mandatory.

i. Eclerx Services Ltd. V. Commissioner of CGST & Central Excise, Navi Mumbai, ((2023) 4 Centax 89 (Tri.Bom)) ii. Commissioner of CGST & Central Excise, Navi Mumbai. V. Eclerx Services Ltd. ((2023) 4 Centax 96 (S.C.)) iii. GMR Aerospace Engineering Ltd. V. Union of India (2019 (31 G.S.T.L. 596 (A.P.))

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iv. Union of India V. GMR Aerospace Engineering Ltd. ((2023) 6 Centax 155 (S.C.))

2. The assessee's claim for exemption has ultimately been remanded to the

file of the Assessing Officer by the CESTAT with the following directions:

'In light of the judgments discussed above the appellant is provided one more chance to produce the requisite documents in support of their claim for exemption and the provisions of the SEZ Act.'

3. The Court suggests that since the remand is open, submissions may be put

forth before the Assessing Authority who will hear the issue de novo without any

fetters imposed and decide the same in light of the judgments that have been

rendered on this issue.

4. Having regard to the suggestions, the petitioner does not wish to pursue

this Writ Petition any more and withdraws the same. Mr.Hari Radhakrishnan,

learned counsel for the petitioner makes an endorsement to this effect.

5. Recording the endorsement made, this Writ Petition and the connected

Miscellaneous Petitions are dismissed as withdrawn granting liberty as aforesaid to

the petitioner to make its submissions before the Assessing Authority, who will

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DR. ANITA SUMANTH,J.

and N. SENTHILKUMAR.,J

consider the same in light of the open remand by the Tribunal, taking into

consideration the judgments cited. No costs.

[A.S.M., J] [N.S., J] 02.07.2025 sl Index:Yes/No Speaking order Neutral Citation:Yes

1. Commissioner of GST and Central Excise, Chennai South Commissionerate, 692, Anna Salai, MHU Complex, Nandanam, Chennaiu – 600 035.

2. The Additional Commissioner of GST and Central Excise, Chennai South Commissionerate, 692, 5th Floor, MHU Complex, Anna Salai, Nandanam, Chennaiu – 600 035.

https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 03:30:44 pm )