CENTRAL ADMINISTRATIVE TRIBUNAL CHENNAI BENCH OA/310/01876/2024 Dated this, the 21^st day of April Two Thousand Twenty Six CORAM : HON’BLE MS. VEENA KOTHAVALE, Member (J)

HON’BLE MR. SISIR KUMAR RATHO, Member (A)

1. Arun Rajeeth R, 2. Aaditya, 3. Muppalla Surendra, 4. Thamarai Selvi R., 5. Subramanian C., 6. R.Aushik Srinivas, 7. C.T.Ramsounder, 8. Padmapriya V. …..Applicants By Advocate M/s. Thanga Vadhana Balakrishnan Vs.

1.The Union of India, Rep by the Principal Secretary to Government, Government of India, Ministry of Finance, Department of Revenue, North Block, New Delhi 110001.

2.The Chairman, Central Board of Indirect Taxes & Customs, North Block, New Delhi 110001.

3.The Principal Chief Commissioner of CGST & Central Excise, Tamil Nadu & Puducherry Zone, No. 26, GST Bhawan, 1, Uthamar Gandhi Road, Thousand Lights, Nungambakkam, Chennai 600034.

4.The Additional Commission of CGST & Central Excise, Office of the Principal Chief Commissioner of CGST & Central Excise, Tamil Nadu & Puducherry, No. 26, GST Bhawan, 1, Uthamar Gandhi Road, Thousand Lights, Nungambakkam, Chennai 600034.

5.The Assistant Commissioner, Office of the Principal Chief Commissioner of CGST & Central Excise, Tamil