Govindaswamy Ramalingam v. The Joint Commissioner(Appeals-Ii),

1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 09.01.2024 CORAM : THE HONOURABLE MR.JUSTICE R.MAHADEVAN and THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ Writ Petition Nos. 30289, 33766 and 35062 of 2022, 174, 1009, 1015, 1196, 1349, 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 and WMP.Nos.29729, 29730, 33280, 33281 and 34501 of 2022, 165, 167, 994, 996, 1227, 1400, 1612, 2245, 2485, 2487, 2489, 3340, 3341, 3809, 3810, 3811, 4476, 4489, 4490, 5420, 5740 and 7030 of 2023 W.P.No.30289 of 2022 Mr. Govindaswamy Ramalingam, Proprietor of M/s.GRM STUDIO, First floor, Plot No.4, Flat - F2, Vetri flats CRR PURAM, L and T Colony, Phase - 1, Virugambakkam, Chennai - 600 092.

¶1The Joint Commissioner (Appeals-II) O/o. The Commissioner of GST & Central Excise (Appeals - II), Newry Towers, Second Floor, No.2054/1, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040.

¶2The Superintendent of Central Tax, Range - 1, Vadapalani Division, Chennai South Commissionerate, Chennai - 600 040.

.. Respondents 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 to issue a Writ of Certiorarified Mandamus, calling for the records in Order (s)- in-Appeal No.226/2022 dated 14.07.2022 on the file of the first respondent and quash the same and further direct the second respondent to restore the GST registration No.33AEKPR3703D1ZT of the petitioner within a time bound manner. : Mr.G.Baskar For Respondents : Mr.B.Ramanakumar

W.P.No.33766 of 2022 Rajeev Bafna

¶1The Deputy Commissioner (ST) (GST) - Appeal, Salem & Erode, Commercial Taxes Building, Brough Road, Erode.

¶2The Assistant Commissioner (Circle) GST, Tirupur Division, First Floor, Kumaran Shopping Complex, Kumaran Road, Tirupur - 641 601.

.. Respondents to issue a Writ of Certiorarified Mandamus, calling for the records and to quash the order passed by the first respondent in Appeal No. & Year: 251 / 2022 dated 01.11.2022 resulting in confirming the order passed by the second respondent dated 31.03.2022 in cancelling the GST registration of the petitioner and to consequently direct the respondents to revoke the cancellation of GST registration of the petitioner and further to grant input tax credit as 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 available to the petitioner as on date in accordance with law. : Mr.Karthik Ranganathan For Respondents : W.P.No.35062 of 2022 M/s. Paar Creative, Represented by its Proprietor, Selvam, No.29, 3rd Street, Santhi Nagar, Adambakkam, Chennai - 600 088.

¶1The Appellate Authority / The Deputy Commissioner (ST) (FAC), GST - Appeal, Chennai - II, C.T.Annexe Building, 3rd Floor, No.1, Greams Road, Chennai - 600 006.

¶2The Assistant Commissioner (ST), Nanganallur Assessment Circle, Zone - VIII: Chennai - South, Chennai.

.. Respondents to issue a Writ of Certiorarified Mandamus, calling for the records of the second respondent pertaining to the impugned order dated 18.03.2022 in Reference Number : ZA330322076933L and the records of the first respondent pertaining to the impugned order dated 20.12.2022 in Rc.No.969/2022/A1 and quash the same and consequently direct the respondents to revoke the cancellation of the GST registration of the petitioner's firm. : Mr.P.Suresh Babu For Respondents : 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 W.P.No.174 of 2023 M/s. K A Infra Developers, No.18, Balavinayagar Avenue, Okkiyam Thuraipakkam, Chennai - 600 097. Represented by its Managing Partner.

¶1The Commissioner of Commercial Taxes, Office of the Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

¶2The Superintendent (GST), Government Commercial Tax Office (Range III), No.692, MHU Complex, Nandanam, Chennai - 600 035.

.. Respondents to issue a Writ of Certiorari calling for the records of the second respondent herein leading to issuance of Impugned order dated 15.11.2021 (vide Reference Number : ZA331121039875P) and quash the same. : Mr.S.Sathyanarayanan For Respondents : Mr.K.Mohanamurali Senior Panel Counsel W.P.No.1009 of 2023 Tvl. Lotus Enterprises, Represented by the its sole proprietor, Mr. Saravanan, 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 No.129, First Floor, Ganapathy Nagar, Bandikavanur Village, Cholavaram, Chennai 067.

The Assistant Commissioner (Circle), Cholavaram Zone III, Chennai North, Integrated Commercial Taxes Office Complex, First floor, Elephant Gate Bridge Road, Vepery,Chennai - 003.

.. Respondent to issue a Writ of Certiorarified Mandamus, calling for the impugned proceedings on the file of the respondent and quash the order for cancellation of registration dated 14.07.2022 bearing reference No.ZA330722050987A and further, direct the respondent to restore the petitioner's registration bearing GSTIN No.33EGFPS1912E1ZO as expeditiously possible and thus render justice. : Mr.J.Ashish For Respondent : W.P.No.1015 of 2023 Tvl. Lakshmi Enterprises, Represented by the its sole Proprietor, Mr. Tiruvenkat Balaraman, No.130B, 1st floor, Ganapathy Nagar, Bandikavanur Village, Cholavaram, Chennai 067. .. Petitioner 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 The Assistant Commissioner (Circle), Cholavaram Zone III, Chennai North, Integrated Commercial Taxes Office Complex, First floor, Elephant Gate Bridge Road, Vepery,Chennai - 003.

.. Respondent to issue a Writ of Certiorarified Mandamus, calling for the impugned proceedings on the file of the respondent and quash the order for cancellation of registration dated 14.07.2022 bearing reference No.ZA330722050937F and further, direct the respondent to restore the petitioner's registration bearing GSTIN No.33AJAPB5763C1ZU as expeditiously possible and thus render justice. : Mr.J.Ashish For Respondent : W.P.No.1196 of 2023 Siva Blue Metals, Rep.by its Proprietor Mr.Mohan Magendran No.4/147, Moovarsampet Main Road, Tirusoolam, Chennai - 600 100. .. Petitioner

¶1The Deputy Commissioner (ST), 2nd Floor, MS Nagar, Mukta Gardens, Chetpet, Chennai - 600 031.

¶2The Assistant Commissioner, Pammal (Circle), No.692, MHU Complex, 3rd Floor Annasalai, Nandanam, Chennai - 600 035.

.. Respondents 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 to issue a Writ of Certiorarified Mandamus, calling for the recordspertaining to the order passed by the second respondent in Application Reference number

(ARN) AA3310200983841 and Reference Number ZA331220017183C dated

03.12.2020 and quash the same and thereby direct the respondents to revoke the cancellation of the petitioner's GST Registration in GSTIN/UIN: 33ALBPM9892L1ZH and to restore the same. : Mr.S.V.Vijay Prashanth For Respondents : W.P.No.1349 of 2023 Tvl. Galaxy Decors, Represented by its sole proprietor, Mr.Nagappan Thamilarasu, No.7, Akbarabad, 2nd Street, Kodambakkam, Chennai - 024. .. Petitioner

The Assistant Commissioner (Circle), Kodambakkam, Greams Road, Thousand Lights West, Thousand Lights, Chennai, Tamil Nadu 600 006. .. Respondent to issue a Writ of Certiorarified Mandamus, calling for the impugned proceedings on the file of the respondent and to quash the order for cancellation of registration dated 21.07.2022 bearing reference No. ZA330722077576A passed by the respondent and further, direct the respondent 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 to restore the petitioner's registration bearing GSTIN No.33AEVPT2918K1ZU as expeditiously possible and thus render justice. : Mr.J.Ashish For Respondent : W.P.No.1530 of 2023 J.Dhinakaran, Properitor Sri Sai Baba Agencies, No.30/19, Bharathi Nagar Main Road, Nesapakkam, KK Nagar, Chennai - 600 078.

¶1The Commissioner of Commercial Taxes, Office of the Principal and Special Commissioner of Commercial Taxes, Ezhilagar, Chepauk, Chennai - 600 005.

¶2The Deputy Commissioner (ST), GST - Appeal, Chennai - I, C.T.Annexe Building, 3rd Floor, No.1, Greams Road, Chennai - 600 006.

¶3The Assistant Commissioner (Circle), No.10A, Ramaswamy Salai, Thiruvallur Colony, Santhiniketan Colony, KK Nagar West, KK Nagar, Chennai - 600 078. .. Respondents to issue a Writ of Certiorarified Mandamus, directing the second respondent to quash the impugned order dated 16.09.2022 passed by him RC.No.994/2022/A1 as the same as illegal, arbitrary, malafide and therefore direct the respondents to revoke the cancellation of the petitioner GST 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 Registration No.33AHMPD4080AIZX. : Mr.N.Anangan For Respondents : W.P.No.2164 of 2023 M/s Durga Electrical Stampings Private Limited, Represented by its Managing Director : K.Thyagarajan, 62, Developed Plots, Perungudi Industrial Estate, Perungudi, Tamil Nadu, 600 096.

Assistant Commissioner (Circle), Sholinganallur (C), Chennai, Tamil Nadu 600 119. .. Respondent to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order No.ZA330119029507M dated 09.01.2019 passed by the respondent and consequently direct the respondent to revoke the cancellation of the petitioner's GST registration bearing No.33AACCD3909L1ZP. : M/s. S.Gayathri For Respondent : W.P.No.2397 of 2023 Dakshin Speaker Manufacturing Pvt., Ltd., 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 B4, Phase Ii, MEPZ-SEZ, Tambaram, Kanchipuram, Tamil Nadu - 600 045.

The Assistant Commissioner (Circle), Pallavaram Integrated Building for Commercial Taxes & Registration Department (South Tower), Saidapet, Government Farm Village, Chennai - 600 035. .. Respondent to issue a Writ of Certiorarified Mandamus, calling for the records and to quash the order passed by the respondent in Reference Number : ZA33012101464E dated 27.01.2021 in cancelling the GST registration of the petitioner and to consequently direct the respondent to revoke the canellation of GT registration of the petitioner and thus render justice. : Mr.Karthik Ranganathan For Respondent : W.P.No.3285 of 2023 M/s. Pacific International, Represented by its Partner, Mr.Mudadasir Ahmed, No.11/H, 8K, 1st Floor, Nethaji Road, Ambur, Vellore - 635 802. .. Petitioner

1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023

¶1State of Tamil Nadu, Represented by its Principal Secretary, Commercial Taxes Department, Ezhilagam, Chepauk, Chennai - 600 005.

¶2The Assistant Commissioner (Circle) Ambur, Vellore - 635 802. .. Respondents to issue a Writ of Certiorarified Mandamus, calling for the records leading to the issuance of cancellation order bearing reference No.ZA3307220462022 dated 13.07.2022 by the Second Respondent herein and quash the same, and further direct the respondents to permit the petitioner to file application for seeking revocation of the registration cancellation. : Mr.Adithya Reddy

For Respondents : W.P.No.3729 of 2023 Tvl. Satorie Home Decors Private Limited, Rep. by Naina Mohammed (Director), 41/116, Nelson Manickam Road, Aminjikarai, Chennai 600 029, Tamil Nadu.

1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 The Assistant Commissioner (ST), Arumbakkam Assessment Circle, Chennai - 600 035. .. Respondent to issue a Writ of Certiorarified Mandamus calling for the records of the respondent relating to the impugned order in the reference No.ZA3306220632368 dated 16.06.2022 challenging the order dated

16.06.2022 passed by the respondent to quash the same as illegal and arbitrary and devoid of merit and consequentially direct the respondent herein to restore the petitioner's Registration GSTIN 33AAWCS0336C2ZH so as to enable the petitioner for filingmonthly returns. : Mr. R.Sivakumar For Respondent : W.P.No.3730 of 2023 K.S.Venkataraman

The Assistant Commissioner (GST), Government Commercial Tax Office, Sozhinanallur Circle, Chennai East, Chennai. .. Respondent to issue a Writ of Certiorarified Mandamus calling for the records and quash the order passed by the respondent by Reference no.ZA330322043579M dated

10.03.2022 and direct the respondent to revoke the cancellation of petitioner's 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 GSTIN Registration No. 33AHOPV7413R17F. : Mr. G.Saravanabhavan For Respondent : W.P.No.3732 of 2023 Prabhu

¶1The Deputy Commissioner (ST), Appellate Authority, GST Appeal, Chennai - II, CT Annex Buildings (3rd Floor) No.1, Greems Road, Chennai 600 006.

¶2The Assistant Commissioner (ST), Vanagaram Assessment Circle, Chennai. .. Respondents to issue a Writ of Certiorarified Mandamus calling for the entire records pertaining to the impugned order in memorandum RC No.981/2022/A1, dated

21.12.2022 passed by the first respondent and confirming the order No.ZA330822027403X, dated 08.08.2022 passed by the second respondent and quash the same illegal, violative and consequently direct the respondents to revoke the cancellation of GST IN Registration No.33ALKPP1484E2Z3. : Mr.N.Umapathi For Respondents : W.P.No.4450 of 2023 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 Sri Venkateswara Enterprises, Represented by its Proprietrix, Sabeetha, 22, 1st floor, Ponniamman Koil Street, Kottur, Kotturpuram, Chennai, Tamil Nadu - 600 085.

The Assistant Commissioner (Circle) SGST, Kotturpuram Assessment Circle, Chennai. .. Respondent to issue a Writ of Certiorarified Mandamus calling for the records on the file of the respondent in reference number ZA330722068190T in FORM GST REG-19 dated 19.07.2022 and to quash the same as illegal, arbitrary and direct the respondent to revoke the cancellation of petitioner's GST Registration No.33FLXPS1081N1Z7. : Mr. K.Thyagarajan For Respondent : W.P.No.4465 of 2023 M/s. SML Enterprises, GSTIN: 33ANVPS4990D1ZF, No.21, 2nd Phase, Max Worth Nagar, Kolapakkam, Chennai - 600 125.

¶1Assistant Commissioner (Circle), Ayyappanthangal, Zone - XI, Chennai South, Chennai - 600 035.

¶2The Assistant Commissioner (CT), 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 Commissionerate - Chennai Outer, Division - Poonamallee, I Range, Chennai - 600 056. .. Respondents to issue a Writ of Certiorarified Mandamus calling for the records pertaining to the impugned order in reference number ZA330422039674O dated 11.04.2022 passed by the first respondent and quash the same and further direct the first respondent to restore the GST Registration No.33ANVPS4990D1ZF of the petitioner in a time bound manner. : M/s. V.Pushpa For Respondents : Mr.K. Mohanamurali Senior Panel Counsel W.P.No.5401 of 2023 Modaikkal Suresh, Proprietor of Tvl. Chennai Marine Exports, New No.43, Old No.21, Ground Floor, Kalavai Chetty Street, Chintadripet, Chennai, Tamil Nadu - 600 002.

¶1The Deputy Commissioner (ST), GST - Appeal, Chennai - I, Chennai - 600 006.

¶2The Assistant Commissioner (Circle), Chintadripet, Chennai-600 002.

.. Respondents to issue a Writ of Certiorarified Mandamus calling for the records pertaining to the impugned order No.24/2023/A1 dated 03.02.2023 passed by the first respondent and quash the same and consequently direct the second respondent 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 to revoke the cancellation of the petitioner's GST registration bearing GSTIN ZA330722083443N. : M/s. S.Gayathri For Respondents : W.P.No.5743 of 2023 RKT Constructions, Represented by its Partner, Mr.R.Krishnamoorthy, No.74, Kunnavakkam, Salavakkam Via, Uthiramerur Taluk, Kancheepuram District - 603 107.

¶1The Joint Commissioner (Appeals - II), O/o The Commissioner of GST & Central Excise (Appeals - II), Newry Towers, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040, Tamil Nadu.

¶2The Superintendent of CGST & Central Excise, Kancheepuram, Madurantagam - 1 Range, Villupuram Division, Tamil Nadu. .. Respondents to issue a Writ of Certiorari calling for the records on the files of second respondent vide impugned order No.ZA3304220131095 dated 05.04.2022 as well as impugned order No.6/2023 (GSTA-II) (JC) dated 09.01.2023 passed by the first respondent and quash as being illegal, void, arbitrary and unconstitutional within such time as this Court may deem fit and proper in the facts and circumstance of the case and render justice. 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 : Mr.K.Thyagarajan For Respondents : Mr.A.P.Srinivas Senior Panel Counsel W.P.No.6930 of 2023 Duraisamy Ravi, No.54, Kamarajar Road, TASS Industrial Estate, Ambattur, Chennai - 600 098. .. Petitioner

The Assistant Commissioner (ST), Pattaravakkam Assessment Circle, Chennai. .. Respondent to issue a Writ of Certiorari calling for the records of the respondent in his proceedings in Reference Number : ZA330422067964F, quash the order for cancellation of Registration dated 19.04.2022 passed therein. : Mr.C.Subramanian For Respondent : Mr.Haja Nazirudeen, Addl. Advocate General COMMON ORDER (Order of the Court was made by R. MAHADEVAN, J.) The challenge made in all these writ petitions is to the orders passed by the respondent authorities, thereby cancelling the GST registration granted to the petitioners.

¶2Today, when the matters were taken up for consideration, the learned 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 Additional Advocate General appearing for the respondents, on instructions, submitted that during the pendency of these writ petitions, the orders impugned herein have been revoked and hence, nothing survives for further adjudication herein.

¶3The aforesaid submission made on the side of the respondent authorities, has been fairly conceded by the learned counsel for the petitioners.

¶4In view of the above, all these writ petitions are dismissed as having become infructuous. No costs. Consequently, connected miscellaneous petitions are closed. [R.M.D., J.] [M.S.Q., J.]

09.01.2024 Index : Yes / No Internet : Yes / No av To

¶1The Joint Commissioner (Appeals-II) O/o. The Commissioner of GST & Central Excise (Appeals - II), Newry Towers, Second Floor, No.2054/1, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040.

¶2The Superintendent of Central Tax, Range - 1, Vadapalani Division, Chennai South Commissionerate, Chennai - 600 040.

¶3The Deputy Commissioner (ST) (GST) - Appeal, Salem & Erode, Commercial Taxes Building, Brough Road, Erode. 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023

¶4The Assistant Commissioner (Circle) GST, Tirupur Division, First Floor, Kumaran Shopping Complex, Kumaran Road, Tirupur - 641 601.

¶5The Appellate Authority / The Deputy Commissioner (ST) (FAC), GST - Appeal, Chennai - II, C.T.Annexe Building, 3rd Floor, No.1, Greams Road, Chennai - 600 006.

¶6The Assistant Commissioner (ST), Nanganallur Assessment Circle, Zone - VIII: Chennai - South, Chennai.

¶7The Commissioner of Commercial Taxes, Office of the Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

¶8The Superintendent (GST), Government Commercial Tax Office (Range III), No.692, MHU Complex, Nandanam, Chennai - 600 035.

¶9The Assistant Commissioner (Circle), Cholavaram Zone III, Chennai North, Integrated Commercial Taxes Office Complex, First floor, Elephant Gate Bridge Road, Vepery,Chennai - 003.

¶10The Deputy Commissioner (ST), 2nd Floor, MS Nagar, Mukta Gardens, Chetpet, Chennai - 600 031.

¶11The Assistant Commissioner, Pammal (Circle), No.692, MHU Complex, 3rd Floor Annasalai, Nandanam, Chennai - 600 035. 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023

¶12The Assistant Commissioner (Circle), Kodambakkam, Greams Road, Thousand Lights West, Thousand Lights, Chennai, Tamil Nadu 600 006.

¶13The Commissioner of Commercial Taxes, Office of the Principal and Special Commissioner of Commercial Taxes, Ezhilagar, Chepauk, Chennai - 600 005.

¶14The Deputy Commissioner (ST), GST - Appeal, Chennai - I, C.T.Annexe Building, 3rd Floor, No.1, Greams Road, Chennai - 600 006.

¶15The Assistant Commissioner (Circle), No.10A, Ramaswamy Salai, Thiruvallur Colony, Santhiniketan Colony, KK Nagar West, KK Nagar, Chennai - 600 078.

¶16Assistant Commissioner (Circle), Sholinganallur (C), Chennai, Tamil Nadu 600 119.

¶17The Assistant Commissioner (Circle), Pallavaram Integrated Building for Commercial Taxes & Registration Department (South Tower), Saidapet, Government Farm Village, Chennai - 600 035.

¶18The Principal Secretary, State of Tamil Nadu, Commercial Taxes Department, Ezhilagam, Chepauk, Chennai - 600 005.

¶19The Assistant Commissioner (Circle) Ambur, Vellore - 635 802. 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023

¶20The Assistant Commissioner (ST), Arumbakkam Assessment Circle, Chennai - 600 035.

¶21The Assistant Commissioner (GST), Government Commercial Tax Office, Sozhinanallur Circle, Chennai East, Chennai.

¶22The Deputy Commissioner (ST), Appellate Authority, GST Appeal, Chennai - II, CT Annex Buildings (3rd Floor) No.1, Greems Road, Chennai 600 006.

¶23The Assistant Commissioner (ST), Vanagaram Assessment Circle, Chennai.

¶24The Deputy Commissioner (ST), GST - Appeal, Chennai - I, Chennai - 600 006.

¶25The Assistant Commissioner (Circle), Chintadripet, Chennai-600 002.

¶26The Joint Commissioner (Appeals - II), O/o The Commissioner of GST & Central Excise (Appeals - II), Newry Towers, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040, Tamil Nadu.

¶27The Superintendent of CGST & Central Excise, Kancheepuram, Madurantagam - 1 Range, Villupuram Division, Tamil Nadu.

¶28The Assistant Commissioner (ST), Pattaravakkam Assessment Circle, Chennai. W.P.Nos.o30289,o33766oando35062oofo2022,o174,o1009,o1015,o1196,o1349, o1530,o2164,o2397,o3285,oo3729,o3730,o3732,o4450,o4465,o5401,o5743ooando6930oofo2023 R.oMAHADEVAN,oJ. and MOHAMMEDoSHAFFIQ,oJ. av WWritoPetitionoNos.o30289,o33766oando35062oofo2022,o https://www.mhc.tn.gov.in/judis 174,o1009,o1015,o1196,o1349,o1530,o2164,o2397,o3285,oo 1530, 2164, 2397, 3285, 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023 3729, 3730, 3732, 4450, 4465, 5401, 5743 and 6930 of 2023

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