M/S Hariharan Foundations Private Limited v. The Superintendent Gst And Central Excise,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.11.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.No.37254 of 2024 M/s.Hariharan Foundations Private Limited, Represented by its Director: H.Ravishankar New No.114, Old No.248, Prashanthi Royapettah High Road, Royapettah, Chennai 600 014.

...Petitioner

Vs.

The Superintendent GST and Central Excise, Range II, Mylapore Division, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

...Respondent

PRAYER: Writ Petitions filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorari call for the records of the of the Respondent bearing the impugned Original No.09/2023(GST)-Range IIMyl dated 14.08.2024 passed by the Respondent and quash the same. 1/4

For Petitioner : M/s.S.Gayathri For Respondent : Mr.K.S.Ramaswamy, Senior Standing Counsel.

ORDER

Today, when the matter was taken up for hearing, it was submitted by the learned counsel for the petitioner that they may be granted liberty to file an appeal challenging the impugned order.

2. It was not seriously objected to by the learned counsel for the respondent.

3. In view thereof, the writ petition stands disposed of. The petitioner is at liberty to challenge the impugned order by way of an appeal(s) if they are so advised within a period of 4 weeks from the date of receipt of a copy of this order. If such appeal(s) is filed, the Appellate Authority shall, subject to the petitioner complying with the statutory conditions relating to appeal including pre-deposit, entertain the same 2/4

without reference to limitation. No costs. Consequently, connected miscellaneous petition is closed.

20.11.2024 Speaking (or) Non Speaking Order Index:Yes/No shk To The Superintendent GST and Central Excise, Range II, Mylapore Division, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

MOHAMMED SHAFFIQ, J.

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shk and W.M.P.No.37254 of 2024 20.11.2024 4/4