M/S. Star Cafe v. The Designated Committee

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 18.11.2024 CORAM :

THE HONOURABLE MR. JUSTICE C.SARAVANAN against W.P.No.8655 of 2020 M/s. Star Cafe Represented by its Proprietor Shri Murugabharathi, No.39, Bazullah Road, T.Nagar, Chennai = 600 017.

... Petitioner Vs.

1. The Designated Committee (Sabka Vishwas) GST Bhavan, 5th Floor, JC Chamber, Office of the Commissioner of GST & Central Excise 692, MHU Complex, Anna Salai, Nandanam, Chennai - 600 035.

2. The Additional Commissioner, O/o. The Commissioner of GST & Central Excise Chennai South Commissionerate, 692, MHU Complex, Nandanam, Chennai - 600 035.

... Respondents Prayer: Review Application filed under Order 47 Rule 1 r/w Section 114 of C.P.C. to review the Order dated 18.01.2024 passed in W.P.No.8655 of 2020 by this Court.

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For Petitioner : Mr.Hari Radhakrishnan For Respondents : Mr. Rajendran Raghavan Senior Standing Counsel

ORDER

This Review Application has been filed seeking to review the final order dated Order dated 18.01.2024 passed in W.P.No.8655 of 2020 by this Court.

2. The contention of the learned counsel for the petitioner is that, the amount determined by this Court in para(22) is incorrect and requires modification.

3. The learned counsel for the petitioner submits that, even as per the Department's contention, the total demand after giving benefit of Commissioner (Appeals) order is Rs.73,56,801/-.

4. I have considered the arguments advanced by both sides. 2/5

5. This Court is of the view that, the Court has examined the provsions of SVLDRS and passed the order and therefore there is no merits in the petition, and if at all the petitioner needs Revision of the order, he may approach the Division Bench by way of appeal.

6. In view of the above, the Review Petition stands dismissed. No costs.

18.11.2024 Index : Yes / No Speaking order / Nonspeaking order Netrual Citation Case : Yes / No Sma 3/5

To

1. The Designated Committee (Sabka Vishwas) GST Bhavan, 5th Floor, JC Chamber, Office of the Commissioner of GST & Central Excise 692, MHU Complex, Anna Salai, Nandanam, Chennai - 600 035.

2. The Additional Commissioner, O/o. The Commissioner of GST & Central Excise Chennai South Commissionerate, 692, MHU Complex, Nandanam, Chennai - 600 035.

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C.SARAVANAN, J.

Sma 18.11.2024 5/5