Sabbs Infra And Security Pvt Ltd v. Assistant Commissioner Of Gst
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.08.2023 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.18115 and 18117 of 2023 M/s.Sabbs Infra and Security Private Limited, 1C, Heritage Arcade (Plot No.900), S.R. Nagar, Hyderabad - 500 038 Represented by its Director Rama Krishna Sabbineni ... Petitioner Vs.
1.The Assistant Commissioner of GST & Central Excise, Madhavaram Division, Chennai North Commissionerate, Newry Towers, No.2054, I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040.
2.The Additional Commissioner of GST and Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.
... 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 impugned order bearing Reference GEXCOM/TAR/MISC/1413/2022Page No. 1 of 4
CGST-DIV-MAD-COMMRTE CHENNAI(N) dated 26.05.2023 passed by the first respondent, quash the same and direct the second respondent to serve copy of the Order-in-Original No.53/2022 CHN(ADC) dated 28.03.2022 with Show Cause Notice.
For Petitioner : Mr.T.R.Ramesh For Respondents : Mr.Rajendran Raghavan Senior Standing Counsel
ORDER
This Writ Petition is being disposed by giving liberty to the petitioner as the petitioner has challenged the Order-in-Original No.53/2022 CHN (ADC) dated 28.03.2022 in the manner known to law as was order earlier.
2. The petitioner had attempted to challenged the interim order of this Court dated 26.03.2023 before the Hon'ble Division Bench of this Court in W.A.No.1450 of 2023.
3. It is noticed that several Garnishee Orders have been passed. However, the petitioner has chosen to challenge only one of the Garnishee Order.
Page No. 2 of 4
4. The impugned Garnishee Order and the other Garnishee Orders are based on the aforesaid Order-in-Original, liberty is given to the petitioner to file an appeal before the Appellate Authority to challenge Order-in-Original No.53/2022 CHN (ADC) dated 28.03.2022 within a period of thirty days from the date of receipt of a copy of this order. 5 . This Writ Petition is therefore closed with the above liberty to the petitioner to challenge the aforesaid Order-in-Original within such time together with mandatory pre-deposit. The impugned Garnishee Order shall not be enforced for a period of thirty days. In case, the petitioner fails to file such appeal within such time, the respondents are at liberty to proceed against the petitioner in accordance with law and this order shall stand automatically vacated. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.
24.08.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb Page No. 3 of 4
C.SARAVANAN, J.
arb To 1.The Assistant Commissioner of GST & Central Excise, Madhavaram Division, Chennai North Commissionerate, Newry Towers, No.2054, I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040.
2.The Additional Commissioner of GST and Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.
and W.M.P.Nos.18115 and 18117 of 2023 24.08.2023 Page No. 4 of 4