M/S.Kerala Roadways Private Limited vs Union Of India
2025 Latest Caselaw 7641 Mad

Madras High Court

M/S.Kerala Roadways Private Limited vs Union Of India on 8 October, 2025

Author: S.M.Subramaniam

Bench: S.M.Subramaniam, Mohammed Shaffiq

                                                                                         W.A. No.2985 of 2025

                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED : 08.10.2025

                                                           CORAM

                                   THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
                                                       AND
                                  THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ


                                              W.A. No.2985 of 2025


                M/s.Kerala Roadways Private Limited
                represented by its Authorised Signatory
                Mr.V.K.Zirajudeen,
                No.39, Walltax Road, Sowcarpet,
                Chennai – 600 079.                                                      ... Appellant

                                                              Vs.

                1.Union of India
                  represented by its Secretary,
                  Ministry of Finance,
                  Department of Revenue,
                  North Block, New Delhi – 110 001.

                2.The Principal Commissioner of CGST and
                      Central Excise,
                  Office of the Principal Commissioner of
                      CGST and Central Excise,
                  Chennai North Commissionerate,
                  28/1, Mahatma Gandhi Road,
                  Chennai – 600 034.                                                    ... Respondents


                          Writ Appeal filed under Clause 15 of Letters Patent against the order

                dated 19.12.2024 made in W.P.No.2375 of 2022.




                Page 1 of 4


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                                                                                                  W.A. No.2985 of 2025




                                  For Appellant                   : Mr.Muthuvenkataraman S
                                  For Respondents                 : Mr.Umesh Rao K
                                                                    Standing Counsel

                                                           JUDGMENT

(Judgment of the Court was delivered by S.M.SUBRAMANIAM, J.)

Learned counsel for the appellant would contend that pursuant to

the writ order impugned, the competent authority has undertaken the

process of adjudication and passed final orders. Thus, the cause became

vanished. However, the legal grounds raised by the appellant in the

present appeal can be raised by him before the appropriate authority or

before the Court, if any proceedings have been instituted. The writ appeal

stands closed. There shall be no order as to costs.

                                                                          [S.M.S., J.]              [M.S.Q., J.]
                                                                                            08.10.2025

                Index:Yes/No
                Neutral Citation:Yes/No
                mmi







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                To

1.The Secretary to Government, Ministry of Finance, Department of Revenue, North Block, New Delhi – 110 001.

2.The Principal Commissioner of CGST and Central Excise, Office of the Principal Commissioner of CGST and Central Excise, Chennai North Commissionerate, 28/1, Mahatma Gandhi Road, Chennai – 600 034.

https://www.mhc.tn.gov.in/judis ( Uploaded on: 13/10/2025 11:38:43 am )

S.M.SUBRAMANIAM, J.

AND MOHAMMED SHAFFIQ, J.

mmi

08.10.2025

https://www.mhc.tn.gov.in/judis ( Uploaded on: 13/10/2025 11:38:43 am )