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Madras High CourtWP/6736/2026disposed of

M/S Chandru Traders v. The Superintendent Of Gst And Central Excise

2026-02-23Honourable Mr Justice C. Saravanan5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 23.02.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.7311 and 7313 of 2026 M/s.Chandru Traders Represented by its Partner, Chandru Thangavelu ... Petitioner Vs.

1.The Superintendent of GST and Central Excise, Madhavaram Outer Range, Ponneri Division, Chennai Outer Commissionerate, R-40, A-1, 100 Feet Road, Mogappair, Chennai - 600 037.

2.The Assistant Commissioner of GST and Central Excise, Madhavaram Outer Range, Ponneri Division, Chennai Outer Commissionerate, R-40, A-1, 100 Feet Road, Mogappair, Chennai - 600 037.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records relating to the Ex-parte Order-in-Original No.198/2025 dated 18.02.2025 and the consequential DRC - 07 Ref.No.ZD3302252948537 dated 28.02.2025, by the 1st Respondent quash the same as illegal, arbitrary and violative of the Page No. 1 of 5

principles of natural justice, audi alteram partem, and consequently direct the First Respondent to consider and dispose of the rectification application dated 15.05.2025 (ARN No.AD330525085356X) on merits, within a timebound period, after affording an opportunity of personal hearing. For Petitioner : Mr.K.Thyagarajan For Respondents : Mr.Su.Srinivasan Senior Panel Counsel

ORDER

Mr.Su.Srinivasan, learned Senior Panel Counsel takes notice for the Respondents.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Senior Panel Counsel for the Respondents.

3. The learned Senior Panel Counsel for the Respondents submitted that the Rectification Application filed by the Petitioner dated 15.05.2025 will be considered and appropriate orders will be passed on merits. Page No. 2 of 5

4. Recording the same, this Writ Petition is disposed of by directing the Respondents to consider the Petitioner's Application dated 15.05.2025 to rectify the impugned Order-in-Original No.198/2025 dated 18.02.2025, as expeditiously as possible preferably within a period of 30 days from the date of receipt of a copy of this order.

5. Needless to state, the Petitioner shall be heard before final orders are passed.

6. Pending such exercise, all recovery proceedings shall be kept in abeyance.

7. This Writ Petition is disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 23.02.2026 jas Page No. 3 of 5

To:

1.The Superintendent of GST and Central Excise, Madhavaram Outer Range, Ponneri Division, Chennai Outer Commissionerate, R-40, A-1, 100 Feet Road, Mogappair, Chennai - 600 037.

2.The Assistant Commissioner of GST and Central Excise, Madhavaram Outer Range, Ponneri Division, Chennai Outer Commissionerate, R-40, A-1, 100 Feet Road, Mogappair, Chennai - 600 037.

Page No. 4 of 5

C.SARAVANAN, J.

jas and W.M.P.Nos.7311 and 7313 of 2026 23.02.2026 Page No. 5 of 5