Sairam Agencies v. The Superintendent

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.11.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and WMP.Nos.46092 & 46093 of 2025 SAIRAM AGENCIES Represented by its Proprietor Mr.ArumugamSriram No.15, Theradi Street Thiruninravur Tiruvallur, Tamil Nadu - 602 024.

...Petitioner

Vs.

The Superintendent Avadi: Tiruvallur - I Range Office of the Superintendent of CGST and Central Excise, No.46, Vallalar Street, Periakuppam, Thiruvallur-602 001.

...Respondent

Prayer: This Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records of the respondent in Reference Number:ZA 330 424 003 9971 dated 01.04.2024 1/6

as well as the consequential Rejection order of the respondent in Reference Number:ZA 330 924 134 822J dated 20.09.2024 and quash the same as arbitrary, illegal.

For Petitioner : Mr.S.Kabil Dev For Respondents : Mr.A.P.Srinivas Senior Standing Counsel

ORDER

Mr.A.P.Srinivas, learned Senior Standing Counsel take notice for the respondent.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Senior Standing Counsel for the respondent.

3. Both the counsels would submit that the issue is now covered by the jurisdiction of the Court in Tvl.SugunaCutpiece Center Vs. State of 2/6

Tamil Nadu (in W.P.No.25048 of 2021), observed in para 228 of the order as extracted below:

"...These petitioners deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults. The authorities acting under the Act may impose penalty with the gravity of lapses committed by these petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy Penalty so that it acts as a deterrent on others from adopting casual approach.

229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions..."

4. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

3/6

04.11.2025 Index : Yes/No Speaking order : Yes/No Neutral Case Citation : Yes/No dna 4/6

C.SARAVANAN , J.

dna To The Superintendent Avadi: Tiruvallur - I Range Office of the Superintendent of CGST and Central Excise, No.46, Vallalar Street, Periakuppam, Thiruvallur-602 001.

and WMP.Nos.46092 & 46093 of 2025 5/6

04.11.2025 6/6