M/S.Seyad Trading Company v. The Additional Commissioner Of Cgst And Central Excise

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23.07.2024

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD)No.14107 of 2024 M/s.Seyad Trading Company.

Represented by its Partner S.Afzar Naina Mohamed ... Petitioner Vs.

The Additional Commissioner of CGST & Central Excise, O/o. the Additional Commissioner of CGST & C.Ex., No.7, Tractor Road, NGO 'A' Colony, Tirunelveli.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records in the impugned Order-in-Original No.08/ADC/GST/2024-25 dated 29.04.2024 issued by the respondent and quash the same is wholly without jurisdiction and clear violation of statutory provisions and direct the respondent to pass orders afresh by considering the replies filed by the petitioner after affording the opportunity of personal hearing.

For petitioner : Mr.S.Karunkar For respondent : Mr.N.Dilip Kumar Senior Standing Counsel 1/5

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ORDER

Heard learned counsel for the petitioner and learned Senior Standing Counsel for the respondent.

2. The petitioner is before this Court against the impugned order in Original No.08/ADC/GST/2024-25 dated 29.04.2024. The impugned order has been passed for the assessment years 2018-19 to 2020-21.

3. By the impugned order, the demand proposed in Show Cause Notice No. 33/ADC/GST/2023-24 has been confirmed. The operative portion of the impugned order reads as under:

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4. The case of the petitioner is that the petitioner's replies have not been considered properly and that the impugned order has been passed in gross violation of the principles of natural justice as arbitrary award has been passed.

5. A perusal of the replies filed by the petitioner and the impugned order 3/5

indicate that there are several disputed questions involved and there is appearant application of mind, while passing the impugned order. The Court is not concerned with the decision made in the impugned order and it is only concerned with the decision making process under Article 226 of the Constitution of India. These are the matters, which are to be agitated by the petitioner before the Appellate Authority, under Section 107 of the respective GST enactment. There is no merits in the present Writ Petition.

Considering the same, this Writ Petition is dismissed. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 23.07.2024 Internet : Yes / No apd 4/5

C.SARAVANAN, J.

apd 23.07.2024 5/5