← Library
Madras High CourtWP/31340/2019disposed of

M/S.Lifecell International Private Limited, v. The Commissioner Of Cgst And

2021-04-29Honourable Dr Justice Anita Sumanth2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.04.2021

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.31340 of 2019 M/s LifeCell International Private Limited, No.26, vandalur Kelambakkam Main Road, Keelakottaiyur, Chennai - 600 127.

.... Petitioner Vs.

1.The Commissioner of CGST & Central Excise, Office of the Chennai Outer Commissionerate, Newry Towers, No.2054, Block -I & II Avenue, 12th Main Raod, Anna Nagar, Chennai - 600 040.

2.The Assistant Commissioner of Central Tax Excise Service Tax Cell, Maraimalai Nagar Division, Plot No.40, Ranga Colony, Rajakilpakkam, Chennai - 600 073.

3.The State Tax Officer (ST), Maraimalai Nagar Division, Plot No.40, Ranga Colony, Rajakilpakkam, Chennai 600 073.

.... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certioararified Mandamus to call for the records of the 2nd respondent pertaining to the impugned order in original No.136/2019-Rf dated 29.08.2019 consequently quash the same and direct the 2nd respondent to grant refund along with interest. For Petitioner :Mr.K.Senguttuvan For Respondents:Mr.Rajendran Raghavan, Senior Standing Counsel for R1 & R2 Mr.ANR.Jayaprathap, Government Advocate for R3 https://hcservices.ecourts.gov.in/hcservices/

O R D E R

In line with the memo dated 29.04.2021, the petitioner is permitted to avail statutory appellate remedy by way of appeal to the Commissioner (Appeals). Such appeal, if filed, within a period of four (4) weeks from today, shall be entertained by the registry of the first appellate authority without reference to limitation. Since the issue relates to grant of refund, the question of pre-deposit does not arise.

2. This writ petition is disposed in light of the memo filed by the petitioner. No costs.

Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar rkp To 1.The Commissioner of CGST & Central Excise, Office of the Chennai Outer Commissionerate, Newry Towers, No.2054, Block -I & II Avenue, 12th Main Raod, Anna Nagar, Chennai - 600 040.

2.The Assistant Commissioner of Central Tax Excise Service Tax Cell, Maraimalai Nagar Division, Plot No.40, Ranga Colony, Rajakilpakkam, Chennai - 600 073.

3.The State Tax Officer (ST), Maraimalai Nagar Division, Plot No.40, Ranga Colony, Rajakilpakkam, Chennai 600 073.

+1cc to the Special Government Pleader Sr.26980 W.P. No.31340 of 2019 gp[co] srg 15/06/2021 https://hcservices.ecourts.gov.in/hcservices/