Pelikan Office Automation ( P) Ltd v. The Joint Commissioner Cgst And Central Excise
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.02.2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN W.P.No.6846 of 2026 and W.M.P.Nos.7435 & 7436 of 2026 Pelikan Office Automation (P) Ltd, Represented by its Director Mr. SAYEE SUBRAMANIAM No. 48, Janakiraman Colony, Arumbakkam, Chennai - 600 106.
..Petitioner Vs The Joint Commissioner CGST & Central Excise, CHENNAI NORTH COMMISSIONERATE, No. 26/1 Mahatma Gandhi Road, Chennai - 600 034.
..Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the impugned order in Reference No.132/2025-GST CH. N (JC) Dated 27.02.2025 passed by the Respondent and quash the same as arbitrary, illegal. For Petitioner :
Mr.S.Ramanan For Respondent :
Mr.K.S.Ramasamy, Senior Standing Counsel.
ORDER
Mr. K.S.Ramasamy, learned Senior Standing Counsel, takes notice for the Respondent.
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 Standing Counsel for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 27.02.2025, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 27.11.2024. The Impugned Order has been passed by the authorities after considering the written submission dated 14.02.2025 and the oral submissions made during the personal hearing also dated 14.02.2025.
4. The case of the Petitioner is that preliminary proceedings were previously initiated by the respondent authorities, wherein a Show Cause Notice was issued on 24.08.2023, resulting in an Assessment order dated 31.01.2024. The Petitioner had accepted the liability under the said order and discharged a tax liability to the tune of Rs.2,60,307.00/-.
5. It is the further contention of the Petitioner that the findings and reliefs granted in the earlier proceedings, which quantified the liability to be
confirmed, have been omitted or not properly considered in the current impugned order.
6. Since the impugned order dated 27.02.2025 is a detailed one and there appears to be no procedural irregularity warranting interference under Article 226 of the Constitution of India, this Court is not inclined to interfere with the same. However, liberty is granted to the Petitioner to file a statutory appeal before the Appellate Authority (Commissioner of Appeals).
7. Specifically, it is ordered that if the Petitioner deposits 25% of the disputed tax amount as an endorsement of their bona fides, the Appellate Commissioner shall entertain the appeal and dispose of the same on merits, without reference to the limitation period.
8. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected miscellaneous petitions are closed. 25.02.2026 kmm
C.SARAVANAN, J.
kmm To The Joint Commissioner CGST & Central Excise, CHENNAI NORTH COMMISSIONERATE, No. 26/1 Mahatma Gandhi Road, Chennai - 600 034.
W.P.No.6846 of 2026 25.02.2026