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Madras High CourtWP/17306/2026disposed of

Pearl Engineers Construction Co Operative Society Ltd v. The Commissioner Of Gst And Central Excise (Appeals-I)

2026-06-01Honourable Mr Justice Senthilkumar Ramamoorthy3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P. Nos.18594 and 18595 of 2026 Pearl Engineers Construction Co Operative Society Ltd Rep by its Administrator No.33/69, Big Street, Triplicane, Chennai-600 005 ..Petitioner Vs

1. The Commissioner of GST and Central Excise (Appeals-I) No.26/1, Mahathma Gandhi Road, Nungambakkam, Chennai-600 034

2. The Assistant Commissioner of GST and Central Excise, Triplicane Division, Chennai North Commissionerate, No. 26/1, Uththamar Gandhi Road, GST Bhavan, Annex Building, 7th Floor, Nungambakkam, Chennai - 600 034 ..Respondents Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the records relating to the order in Appeal No. 111/2024 CTA-1 dated 21.03.2024 passed by the 1st respondent and consequential order of the 2nd respondent in No.45/2022-23 ST (AC) dated 21.03.2023 and quash the same.

For Petitioner:

Mr.R.Shanmugasundaram for Mr.R Murugabharathi For Respondents:

Mr.A.P.Srinivas, Senior Panel Counsel

ORDER

Both the order in original dated 21.03.2023 and the order dated 21.03.2024 of the appellate authority are challenged in this writ petition.

2. At the time of institution of the writ petition, GST Appellate Tribunal had not been operationalised. Given the fact that such Tribunal has started functioning thereafter, it is appropriate that the petitioner files a statutory appeal before the Tribunal by complying with pre-condition in that regard. In case the petitioner files such statutory appeal within thirty days from the date of receipt of a copy of this order, the Appellate Tribunal shall receive and dispose of the same on merits. The writ petition is disposed of on these terms without any order as to costs. Consequently, connected miscellaneous petitions are closed. 01.06.2026 Index: Yes/No mmi To

1. The Commissioner of GST and Central Excise (Appeals-I) No.26/1, Mahathma Gandhi Road, Nungambakkam, Chennai-600 034.

2. The Assistant Commissioner of GST and Central Excise, Triplicane Division, Chennai North Commissionerate, No. 26/1, Uththamar Gandhi Road, GST Bhavan, Annex Building, 7th Floor, Nungambakkam, Chennai - 600 034.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 01.06.2026