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CHOLAN SUPER MARKET vs. THE SUPERINTENDENT OF GST & CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

R. SURESH KUMAR
C. SARAVANAN
Pet. Counsel
A. Chandrasekaran
Res. Counsel
Rajendran Raghavan

Petitioner / Applicant

CHOLAN SUPER MARKET

Respondent THE SUPERINTENDENT OF GST & CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Sep 6, 2024
Order No.

W. A. No. 2644 of 2021 And C. M. P. No. 17214 of 2021

Citation

2024(9) TAXREPLY 11040

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ORDER

JUDGMENT C. SARAVANAN, J. This intra-court appeal is against the impugned order dated 14.09.2021 passed by the learned Single Judge in W.P.No.19189 of 2021. 2. By the aforesaid order, the learned Single Judge has dismissed the writ petition filed by the appellant herein challenging the correctness of the Order-in-original No.1/2021-GST dated 18.06.2021. The relevant portion of the impugned order reads as under:- "19. If the writ petitioner is so advised and if the writ petitioner chooses to file Statutory appeal, the same shall be heard by the Appellate Authority on its own merits and in accordance with law, uninfluenced by any tertiary or traces of opinion or view on merits that may appear to have been expressed in this order. The above draws the curtains on the captioned writ petition." 3. A Order-in-original was passed after issuance of appropriate notice under the Central Goods and Services Act, 2017 (in short 'the CGST Act') to the appellan....

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