M/S. Leeways Integrated Services Private Limited v. The Commissioner Of Gst

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.03.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN Rev. Aplln.(MD)No.185 of 2024 in W.M.P.(MD)No.18874 of 2024 [Through Video Conferencing] M/s.Leeways Integrated Services Private Limited, Represented through its Director, A.Jagadeesh, S/o.Arokiadass No.39/40, APR Nagar, Phase-II, Podasapatti, Thirumuhoor Road, Madurai - 625 107. ...Petitioner Vs.

1.The Commissioner of GST, CR Building, Bibikulam, Madurai - 625 002.

2.The Superintendent, Madurai North East Range, Madurai Division - II, GST and Central Excise Commissionerate, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai - 625 002.

1/5

3.M/s.CALSEA Footwear Private Limited, Mukundarayapuram (Post), Sipcot, Ranipet District.

4.M/s.SAC Engine Components Private Limited, Sipcot Industrial Complex, Gummidipoondi, Thiruvallur District.

5.M/s.Amway India Enterprises Private Limited, Nilakottai Taluk, Dindigul District.

... Respondents PRAYER: Revision Petition filed under Section 114 and Order 47 Rule 1 of Civil Procedure Code, to review the order made in W.P.(MD).No. 28108 of 2023 dated 25.06.2024 by allowing the above Review Petition. For Petitioner : Mr.R.Aravindan For Respondents : Mr.Rajendran Raghavan Senior Standing Counsel for R1 and R2 2/5

ORDER

Mr.R.Aravindan, learned counsel appears on behalf of the petitioner and Mr.Rajendran Raghavan, learned Senior Standing Counsel appears on behalf of the first and second respondents.

2. No case has been made out to review the order. If at all the petitioner is aggrieved, the petitioner ought to have filed an appeal before the Division Bench. There cannot be a re-consideration of the order under the guise of review.

3. Therefore, this Review Application is dismissed and is accordingly dismissed. No costs. Consequently, connected writ miscellaneous petition is closed.

28.03.2025 Speaking/Non Speaking Order Internet : Yes/No jas To 3/5

1.The Commissioner of GST, CR Building, Bibikulam, Madurai - 625 002.

2.The Superintendent, Madurai North East Range, Madurai Division - II, GST and Central Excise Commissionerate, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai - 625 002.

3.M/s.CALSEA Footwear Private Limited, Mukundarayapuram (Post), Sipcot, Ranipet District.

4.M/s.SAC Engine Components Private Limited, Sipcot Industrial Complex, Gummidipoondi, Thiruvallur District.

5.M/s.Amway India Enterprises Private Limited, Nilakottai Taluk, Dindigul District.

4/5

C.SARAVANAN, J.

jas Rev. Aplln.(MD)No.185 of 2024 in W.M.P.(MD)No.18874 of 2024 28.03.2025 5/5