Hameed Marine Private Limited v. Additional Commissioner
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 26.07.2024
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD)No.14719 of 2024 Hameed Marine Private Limited, Represented by its Designated partner.
... Petitioner Vs.
The Additional Commissioner, O/o the Commissioner of CGST & Central Excise, No.7, Tractor Road, NGO. 'A' Colony, Tirunelveli - 627 007.
... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari to call for the records in the proceedings of the respondent in Order-in-Original No.10/ADC/GST/2024-25 dated 17.05.2024 passed by the respondent and to quash the same as arbitrary and illegal. For petitioner : Mr.Joseph Prabakar For respondent : Mr.R.Nanda Kumar Senior Standing Counsel ***** 1/9
ORDER
Heard learned counsel for the petitioner and learned Senior Standing Counsel for the respondent.
2. This Writ Petition is disposed of at the time of admission after dispensing with the counter from the respondent as no adverse orders are proposed to be passed either against the petitioner or against the respondent.
3. The petitioner is before this Court against the impugned Order-inOriginal No.10/ADC/GST/2024-25 dated dated 17.05.2024 bearing reference in GEXCOM/ADJN/GST/ADC/212/2024.
4. By the impugned order, the respondent has confirmed the demand proposed in the show cause notice that preceded the impugned order. Operative portion of the impugned order reads as under: 2/9
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5. The learned counsel for the petitioner submits that in so far as the 'Fish Meal' is concerned, this Court has already allowed the Writ Petitions in W.P. (MD)Nos.14068, 14069, 14220 and 14253 of 2023 in the case of Rehoboth Fish Meal and Oil Plant vs. Additional Commissioner, Tirunelveli, which was filed under the similar circumstances by directing the petitioners therein to file statutory appeal before the Appellate Authority without pre-deposit vide order dated 02.07.2024.
6. The learned counsel for the petitioner submits that in so far as the demand in respect of other items other than the 'Fish Meal' are concerned, the petitioner will pre-deposit 10% of the disputed tax as is contemplated under Section 107 of the respective GST enactments. 6/9
7. I find sufficient merits in the submissions of the learned counsel for the petitioner in the light of the order passed by this Court in W.P.(MD)Nos.14068, 14069, 14220 and 14253 of 2023 vide order dated 02.07.2024 in the case of Rehoboth Fish Meal and Oil Plant (cited supra).
8. Under these circumstances, the Court is inclined to dispose of this Writ Petition by directing the petitioner to file statutory appeal before the Appellate Authority/the Commissioner of GST & Central Excise (Appeals), Coimbatore at Madurai, within a period of 30 days from today.
9. The petitioner shall pre-deposit 10% of the disputed tax of the other items except for 'Fish Meal' as per Section 107 of the respective GST enactments in the light of the orders passed by this Court in Rehoboth Fish Meal and Oil Plant (cited supra) within a period of 30 days from today, who shall await for the orders of the Hon'ble Supreme Court on the issue relating to classification of 'Fish Meal'.
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This Writ Petition is disposed of with above directions. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 26.07.2024 Internet : Yes / No apd To The Additional Commissioner, O/o the Commissioner of CGST & Central Excise, No.7, Tractor Road, NGO. 'A' Colony, Tirunelveli - 627 007.
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C.SARAVANAN, J.
apd 26.07.2024 9/9