The Chennai Traders v. Additional Commissioner Of Gst And Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 12.03.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.10453 and 10454 of 2026 The Chennai Traders, Represented by its Partner V.Vikaram Narayen ... Petitioner Vs.

1.Additional Commissioner of GST & Central Excise, Coimbatore Circle, 6/7 ATD Street, Race Course Road, Coimbatore - 641 018.

2.Additional Commissioner of GST & Central Excise (Audit), 6/7 ATD Street, Race Course Road, Coimbatore - 641 018.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the Impugned Order Sl.No.29/2025-GST (ADC) dated 24.11.2025, passed by the 1st Respondent herein, to quash the same.

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For Petitioner : Mr.G.Shivakumar For Respondents : Mrs.Revathi Manivannan Senior Standing Counsel

ORDER

This case was heard some time.

2. Learned counsel for the Petitioner seeks liberty to workout the remedy before the Appellate Commissioner.

3. Recording the same, this Writ Petition is disposed of with liberty to the Petitioner to file an appeal before the Appellate Commissioner within a period of thirty (30) days from the date of receipt of a copy of this order.

4. In case such appeal is filed by the Petitioner before the Appellate Commissioner within such period, the Appellate Authority shall dispose of the appeal on merits on its turn. No costs. Connected Writ Miscellaneous Petitions are closed.

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To:

1.Additional Commissioner of GST & Central Excise, Coimbatore Circle, 6/7 ATD Street, Race Course Road, Coimbatore - 641 018.

2.Additional Commissioner of GST & Central Excise (Audit), 6/7 ATD Street, Race Course Road, Coimbatroe - 641 018.

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C.SARAVANAN, J.

arb and W.M.P.Nos.10453 and 10454 of 2026 12.03.2026 4/4