Madras High CourtWP/23407/2023disposed of

Ms.Sheenlac Paints Ltd v. The Joint Commissioner Of Gst (Appeals-I),

2026-06-08Honourable Mr Justice Senthilkumar Ramamoorthy2 pages

WP No. 23407 of 2023

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23407 of 2023 and WMP.No.22944 of 2023 M/s.Sheenlac Paints Ltd., Rep. By Its Director Vipin Chackochen, No. 124, Developed Plots, Sidco Industrial Estate, Ambattur, Chennai - 600 098.

..Petitioner Vs

1. The Joint Commissioner of GST (Appeals-I), Office of The Commissioner of GST & CE(Appeals), No. 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

2. Superintendent of GST and Central Excise, Ambattur Division, Chennai North Commissionerate, R-40, A-1, TNHB Building, 100 Feet Road, Moggapair(East), Chennai - 600 037.

..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the Order in Appeal No. 301/2021(GST A-1)(JC) dated 24.11.2021 passed by the 1st respondent confirming the Order in Original No. 01/2020(GST-S) dated 12.3.2020 passed by the 2nd respondent and quash the same as arbitrary, unsustainable in law and contrary to the scope and object of avoiding cascading effect.

For Petitioner:

Mr. M.A.Mudimannan For Respondents:

Mr. Sai Srujan Tayi, SPC Ms. Pooja Jain, Jr.PC __________ https://www.mhc.tn.gov.in/judis

WP No. 23407 of 2023 SENTHILKUMAR RAMAMOORTHY, J.

ORDER

The petitioner has assailed an appellate order dated 24.11.2021. At the time of filing of the writ petition, the GST Appellate Tribunal was not functioning. Given the fact that the said Tribunal is functional today, learned counsel for the petitioner submits that the writ petition may be disposed of by granting leave to the petitioner to file an appeal before the GST Appellate Tribunal. Granting such leave to the petitioner, this writ petition is disposed of without any order as to costs. Consequently, the connected miscellaneous petition is closed.

08-06-2026 Index : Yes/No KJ To 1.The Joint Commissioner of GST (Appeals-I), Office of The Commissioner of GST & CE(Appeals), No. 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034. 2.Superintendent of GST and Central Excise, Ambattur Division, Chennai North Commissionerate, R-40, A-1, TNHB Building, 100 Feet Road, Moggapair(East), Chennai - 600 037. WP No. 23407 of 2023 and WMP.No.22944 of 2023 __________ https://www.mhc.tn.gov.in/judis