M/S.Kumar Agencies v. The Assistant Commissioner Of Cgst And Central Excise
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Special Original Jurisdiction Thursday, the Tenth day of July Two Thousand and Twenty Five PRESENT THE HONOURABLE MR. JUSTICE C.SARAVANAN in WP(MD).No.3158 of 2024 M/s.Kumar Agencies Rep. by its Proprietor P.Sivasubramanian No.101/70 Murugan Kovil Street Usilampatti Madurai - 625532 ... Petitioner Vs The Assistant Commissioner Of CGST and Central Excise Madurai-I Division No.5 V.P. Rathinasamy Nadar Road Bibikulam Madurai - 625002 ... Respondent Prayer in WMP(MD). No.20518 of 2024:- Writ Miscellaneous Petition is filed under Article 226 of the Constitution of India,to extend the time limit for 10 days, to prefer statutory appeal as directed by this Hon'ble Court in W.P.(MD) No. 3158 of 2024. 1/4
Prayer in WP(MD)No.3158 of 2024:- Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus calling for the impugned assessment order on the file of respondent vide DIN 20231059XO0000999B38 - order in original 09/2023 GST dated 18.10.2023 and quash the same as illegal and devoid of mertis and direct the respondent to redo the assessment proceedings for the year 2017-18.
ORDER:- This Petition coming on for orders on this day and upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of Mr.S.S.MADHAVAN, Additional Government Pleader for the Petitioner and of Mr.R.Nandakumar Senior Standing Counsel for the respondent, this Court made the following order:
This Miscellaneous Petition has been filed to extend the time limit for 10 days, to prefer statutory appeal as directed by this Court in W.P. (MD) No.3158 of 2024.
2. The learned counsel for the petitioner informs that there was a partial delay in complying with the order dated 01.07.2024 passed by this Court in W.P. (MD) No.3158 of 2024, with respect to the deposit of 25% of the disputed tax amount from the electronic cash ledger. It is submitted that the said amount was paid on 2/4
18.09.2024, with a delay of 8 days.
3. Considering the same, the delay in payment is condoned. The Appellate Authority shall take the appeal on file and dispose of the same on merits and in accordance with law.
4. Accordingly, this Writ Miscellaneous Petition is allowed. Sd/- Assistant Registrar(CO) // True Copy // / /2025 Sub Assistant Registrar ( CS-I / II / III / IV ) TO
1. The Assistant Commissioner Of CGST and Central Excise Madurai-I Division No.5 V.P. Rathinasamy Nadar Road Bibikulam Madurai - 625002
2. The Additional Government Pleader Madurai Bench of Madras High Court, Madurai Copy to:
The Section Officer, Writ Section, Madurai Bench of Madras High Court, Madurai 3/4
ORDER DATED : 10/07/2025 ==========================
ORDER
========================== in WP(MD).No.3158 of 2024 Giving direction and etc.
as stated within.
RA - ( 22.07.2025) 4P/ 4C Madurai Bench of Madras High Court is issuing certified copies in this format from 17/07/2023. 4/4