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Madras High CourtWP/24103/2022allowed

M/S.Kaizen Hitech Private Limited v. Commissioner Of Gst And Central Excise,

2024-11-22Honourable Mr Justice Krishnan Ramasamy6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.02.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.Nos.24103 of 2022 W.P.No.35448 & 35451 of 2023 & W.M.P.No.35415 of 2023 W.P.Nos.6571, 6579, 6583, 7261, 7264, 7265, 7265, 7266, 13462 & 14295 of 2024 and W.M.P.Nos.7294, 7295, 7297, 7300, 7308, 7310, 8107, 8110, 8111, 8112, 8113, 8114, 14616, 14617, 15521, 15522, of 2024 W.P.No.24103 of 2022 M/s. Kaizen Hitech Pvt. Ltd., rep. by Mr.P.Sadasivam, Managing Director.

..Petitioner

1. The Commissioner of GST & Central Excise (Appeals II) Newry Towers, 2nd Floor, Plot No.2054, I Block II Avenue, Anna Nagar, Chennai - 600 040.

2. The Principal Chief Commissioner of GST & Central Excise GST Bhavan, 26/1, Uthamar Gandhi Road, Nungambakka, Chennai - 600 034.

3. The State Tax Officer/Commercial Tax Officer, 2nd Floor, M.S.Nagar, Mukta Gardens, Chetpet, Chennai - 600 031.

Respondents : Mr.A.P.Ravi For Respondents 1 & 2 : Mr.S.R.Sundar, Senior Standing Counsel For Respondent 3 1/6

W.P.Nos.35448 & 35451 of 2023 M/s.Ford India Private Limited, Rep. by its Authorized Signatory, Srinivasan Kadirvelu ... Petitioner in both Wps.

1.The Office of the Joint Commissioner (ST), GST Appeals, Large Taxpayers Unit, New Integrated Building, South Tower, Nandanam, Chennai-600035.

2. The Deputy Commissioner (S.T.) -III, Large Taxpayers Unit, New Integrated Building, South Tower, Nandanam, Chennai-600035.

Respondents in both Wps.

: Mr.Raghavan Ramabadran for M/s. Lakshmi Kumaran and Sridharan Attorneys W.P.Nos.6571 , 6579 & 6583 of 2024 :

M/s.Kallagam Meensurutti Highway Pvt. Ltd., rep. by its Joint Associate General Manager.

... Petitioner in all W.Ps.

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1. The Appellate Deputy Commissioner of State Tax Trichy & Vellore Division, Commercial Taxes Building, 2nd Main Road, Ponnagar, Trichy, T.N. 621 001.

2. The Assistant Commissioner of State Tax, Ariyalur, Office of Commercial Tax, Eruthukaranpati-Ariyalur Bypass Road, Anna Nagar, Ariyalur T.N. 621704.

Respondents in all W.Ps.

: Mr.S.Lalitendra Gulani assisted by Mr.V.Prashanth Kiran W.P.Nos.7261, 7264, 7265 &7266/2025 Patel Sethiyahopu Cholopuram Highway Pvt. Ltd., rep. by its Authorized Signatory, Mr.Velaga Mallikharjunarao ..Petitioner Vs

1. The Appellate Deputy Commissioner (ST) Goods & Service Tax, Trichy & Vellore Division, 2nd Main Road, Ponnagar, Trichy, T.N. 620 001.

2. The Assistant Commissioner (ST) Ariyalur Assessment Circle, CT Building, No.5, 1st Cross street, Rajaji Nagar Post, Ariyalur - 621704.

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3. The Branch Manager, Punjab National Bank Pelican Building, Nehru Bridge, Ashram Road, Ahmedabad, Gujarat - 380 009.

4. The Project Director, National Highways Authority of India, Office of the Project Director, Project Implementation Unit, No.54, Natarajpuram North Colony, Medical College Road, Thanjavur - 613 004.

For Petitioners : Mr.Raghavan Ramabadran for M/s. Lakshmi Kumaran and Sridharan Attorneys For Respondents 1 & 2 For Respondent 3 : Mr.R.Jayaprakash For Respondent-4 : Mr.Su.Srinivasan Standing Counsel W.P.Nos.13462 & 14295 of 2024 :

The Chennai Pesticide rep. by its Proprietor K.Rajendran.

..Petitioner in both W.Ps.

1. The Deputy Commissioner (GST) Appeal Salem and Erode, Salem.

2. The Deputy State Tax Officer/DCTO Salem Bazaar, Salem -1.

..Respondents in both W.Ps.

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: Mr.K.Premkumar : Mr.Haja Nazirudeen COMMON ORDER The above Writ Petition have been listed today, under the caption, ''For Being Mentioned'', seeking for certain changes in the appearance of the counsel for the petitioners in respective Writ Petitions.

2. Heard both sides.

Registry is directed to mark the appearance of the counsel for both sides, as per the appearance mentioned in this order from page Nos.1 to 5 and after carrying out the corrections shall issue a fresh amended order copy.

27.02.2025 sd 5/6

Krishnan Ramasamy,J., sd W.P.Nos.24103 of 2022 W.P.No.35448 & 35451 of 2023 & W.M.P.No.35415 of 2023 W.P.Nos.6571, 6579, 6583, 7261, 7264, 7265, 7265, 7266, 13462 & 14295 of 2024 and W.M.P.Nos.7294, 7295, 7297, 7300, 7308, 7310, 8107, 8110, 8111, 8112, 8113, 8114, 14616, 14617, 15521, 15522, of 2024 27.02.2025 6/6