M/S.Uplifto Facility Services v. Commissioner Of Gst And Central Excise (Appeals-Ii)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 21.07.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy and WMP Nos. 28940 and 28942 of 2025 M/S.Uplifto Facility Services Rep by its Proprietor, Plot 38, Thayumanar Street, Maraimalai Nagar, Kanchipuram-603 209.
...Petitioner
Vs.
1. Commissioner of GST & Central Excise (Appeals-II), Newry Towers, 2nd Floor, No.2054-I, II Avenue, 12th Main Road, Anna Nagar, Chennai- 600 040.
2. The Additional Commissioner of Central Tax, Newry Towers, 2nd Floor, No.2054-I, II Avenue, 12th Main Road Anna Nagar, Chennai- 600 040.
...
Respondents 1/4
Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for the records relating to the impugned Order-in-Appeal No.61/2025 dated 21.03.2025 passed by the 1st Respondent, dismissing the appeal dated 19.11.2024 filed by the Petitioner and quash the same and thereby direct the 1st Respondent to restore the appeal filed by the petitioner and dispose the appeal on merits.
For Petitioner : Mr.T.Ramesh For Respondents : Mr.K.S.Ramaswamy Senior Standing Counsel
ORDER
Mr.K.S.Ramaswamy, learned Senior Standing Counsel takes notice on behalf of the respondents.
2. The challenge in this Writ Petition is to the order dated 23.03.2025 passed by the 1st respondent, dismissing the appeal filed by the petitioner, as against the order-in-original dated 27.06.2024.
3. This Court vide order dated 21.07.2025 has passed an order in the connected W.P.No.25741 of 2025, in which the order-in-original dated 2/4
23.07.2024 was under challenge.
4. In view of the order dated 21.07.2025, passed by this Court in the connected W.P.No.25741 of 2025, this Writ Petition stands closed. No costs. Consequently, connected Miscellaneous Petitions are closed. 21.07.2025 (2/2) arr Index : yes/no To
1. Commissioner of GST & Central Excise (Appeals-II), Newry Towers, 2nd Floor, No.2054-I, II Avenue, 12th Main Road, Anna Nagar, Chennai- 600 040.
2. The Additional Commissioner of Central Tax, Newry Towers, 2nd Floor, No.2054-I, II Avenue, 12th Main Road Anna Nagar, Chennai- 600 040.
Krishnan Ramasamy,J., 3/4
arr 21.07.2025 4/4