Kerala Roadways Pvt Ltd v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 08.10.2025

CORAM

THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM AND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ M/s.Kerala Roadways Private Limited represented by its Authorised Signatory Mr.V.K.Zirajudeen, No.39, Walltax Road, Sowcarpet, Chennai - 600 079.

... Appellant Vs.

1.Union of India represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001.

2.The Principal Commissioner of CGST and Central Excise, Office of the Principal Commissioner of CGST and Central Excise, Chennai North Commissionerate, 28/1, Mahatma Gandhi Road, Chennai - 600 034.

... Respondents Writ Appeal filed under Clause 15 of Letters Patent against the order dated 19.12.2024 made in W.P.No.2375 of 2022.

For Appellant : Mr.Muthuvenkataraman S For Respondents : Mr.Umesh Rao K Standing Counsel

JUDGMENT

(Judgment of the Court was delivered by S.M.SUBRAMANIAM, J.) Learned counsel for the appellant would contend that pursuant to the writ order impugned, the competent authority has undertaken the process of adjudication and passed final orders. Thus, the cause became vanished. However, the legal grounds raised by the appellant in the present appeal can be raised by him before the appropriate authority or before the Court, if any proceedings have been instituted. The writ appeal stands closed. There shall be no order as to costs. [S.M.S., J.] [M.S.Q., J.] 08.10.2025 Index:Yes/No mmi

To 1.The Secretary to Government, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001.

2.The Principal Commissioner of CGST and Central Excise, Office of the Principal Commissioner of CGST and Central Excise, Chennai North Commissionerate, 28/1, Mahatma Gandhi Road, Chennai - 600 034.

S.M.SUBRAMANIAM, J.

AND MOHAMMED SHAFFIQ, J.

mmi 08.10.2025