M/S.Sindhu Murugan And Co v. The Project Director

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.01.2025

CORAM:

THE HONOURABLE MR.JUSTICE K.KUMARESH BABU and W.M.P.(MD) No.687 of 2025 M/s.Sindhu Murugan & Co., Rep., by its Authorized Signatory, Shri Seenivasan, No.12, Ram Vilas Nagar, N.G.O. B Colony, Palayamkottai, Tirunelveli-627 007.

.. Petitioner Vs.

1.The Project Director, Tamil Nadu Road Sector Project-II, TNMB Buildings, South Kesavaperumalpuram, Chennai-600 028.

2.The Additional Commissioner of CGST & Central Excise, Tirunelveli Sub-Commissionerate, No.7, Tractor Road, NGO A Colony, Tirunelveli-627 007.

3.M/s.LEA Associates South Asia Private Limited, Rep., by its Team Leader, (Authority Engineer for 1st respondent), 19/2, Ram Nagar, Near Rose Mary Matric Higher Secondary School, Tirunelveli-627 011.

4.The Additional Director, Directorate General of GST Intelligence, Coimbatore Zonal Unit, 155, 1, Lakshmanan Street, Ukkadam, Coimbatore-641 001.

.. Respondents Prayer: Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Mandamus, to direct the 1st Respondent to consider payment of Rs.4,24,43,029/-, as claimed by the petitioner in Annexure A of their representation submitted on 09.12.2021 towards GST, in the light of G.O.Ms.No.296 dated 09.10.2017 issued by Government of Tamil Nadu, within the time frame as may be fixed by this Court.

For Petitioner :

Mr.S.Jai Kumar For R1 :

Mr.R.Suresh Kumar Additional Government Pleader For RR2 to 4 :

Mr.N.Dilip Kumar Standing Counsel

ORDER

The issue raised in this writ petition is covered squarely by an order of this Court made in W.P.(MD) No.25882 of 2022, dated 16.11.2022. The fact, which was involved in the said writ petition, is also similar to the facts involved in the writ petition. In view of the

same, similar direction issued by this Court in the said order can also be issued in this writ petition. In such view of the matter, the first respondent is directed to consider the representation of the petitioner dated 09.12.2021 and pass orders within a period of four weeks from the date of receipt of a copy of this order. It is also open to the petitioner to approach the GST authorities seeking further time in view of the pendency of this writ petition. If such request is made, the adjudicating authority shall consider the same taking into account the pendency of the representation before the first respondent.

2. With the aforesaid directions, this Writ Petition stands disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed.

10.01.2025 NCC : Yes/No Index : Yes/No Internet : Yes abr

K.KUMARESH BABU, J.

abr To The Project Director, Tamil Nadu Road Sector Project-II, TNMB Buildings, South Kesavaperumalpuram, Chennai-600 028.

Dated: 10.01.2025