Madras High Court
Rep. By Its Director vs The Commissioner Of Service Tax on 22 September, 2025
Bench: S.M.Subramaniam, Mohammed Shaffiq
W.A.No.2756 of 2025
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THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2025
CORAM:
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
AND
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.A.No. 2756 of 2025
and
C.M.P.No.22152 of 2025
M/s.Urmilla Enterprises Pvt. Ltd.,
No.4-A, “Urmilla House”, 15, ARK Colony,
Eldams Road, Alwarpet,
Chennai – 600 018.
Rep. by its Director
Mr.Niraj Set, Having address at
No.1A, Sri Ranjini Apartments,
No.12, Subbaraya Avenue,
Abiramapram,
Chennai – 600 018. ...Appellant
Vs.
1.The Commissioner of Service Tax,
Plot No.2504, “Newry Towers”, I Block,
12th Main Road, II Avenue,
Anna Nagar, Chennai – 40.
2.Principal Commissioner of Central Excise & GST,
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Road,
Chennai – 600 034. ...Respondents
1/4
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W.A.No.2756 of 2025
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PRAYER: The Writ Appeal filed under Clause 15 of the Letters Patent praying
to allow the Writ Appeal and set aside the order made in W.P.No.9607 of 2022
dated 21.11.2024.
For Appellant : Mr.Senguttuvan K and
Mr.Venkateshwara Perumal
*****
JUDGMENT
(Order of the Court was made by S.M.SUBRAMANIAM, J.)
The common order passed in the Writ Petition is the subject matter of
the present Writ Appeal.
2. The writ Court has elaborately considered the arguments advanced
by the appellant/ Writ Petitioner and relegated the parties to approach the
appellate Authority, since the order challenged is the order-in-original passed
by the Authority. Exhausting the alternate remedy under the statute is of
paramount importance and the disputed facts are to be adjudicated in the
manner known to law. The High Court in exercise of power of judicial review
cannot adjudicate such disputed issues, which requires scrutinization of
documents in original and records.
3. In view of the fact that the learned Single Judge relegated the
appellant to approach the appellate Authority under the provisions of the Act,
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this Court do not find any infirmity. Consequently, the writ appeal stands
dismissed. The appellant is at liberty to file an appeal within a period of thirty
days from today. No costs. Consequently, the connected miscellaneous
petition is closed.
(S.M.S., J.) (M.S.Q., J.)
22.09.2025
dsa
Index :Yes/No
Neutral Citation :Yes/No
Speaking/Non-speaking order
To
1.The Commissioner of Service Tax,
Plot No.2504, “Newry Towers”, I Block,
12th Main Road, II Avenue,
Anna Nagar, Chennai – 40.
2.Principal Commissioner of Central Excise & GST,
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Road,
Chennai – 600 034.
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S.M.SUBRAMANIAM, J.
and
MOHAMMED SHAFFIQ, J.
dsa
22.09.2025
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