BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 03.09.2024 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P(MD)No.20626 of 2024 and W.M.P(MD)No.17484 of 2024 T.Nigil ... Petitioner Vs.

1.The Commissioner of GST & Central Excise (Appeals), Office of the Commissioner of GST & Central Excise (Appeals), Circuit House, C.R.Building, P.T.Rajan Road, Bibikulam, Madurai-625 002.

2.The Commissioner of GST & Central Excise, Office of the Commissioner of GST & Central Excise, C.R.Building, P.T.Rajan Road, Bibikulam, Madurai-625 002.

3.The Additional / Joint Commissioner of GST &

Central Excise, Office of the Additional / Joint Commissioner of GST & Central Excise, C.R.Building, Tractor Street, NGO "A" Colony, Tirunelveli-627 007.

4.The Superintendent of GST & Central Excise, Office of the Superintendent of GST & Central Excise, Nagarcoil Range, 48/1-4, First Floor, Shivaraj Building, Tower Junction, Nagarcoil-629 001. ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records relating to the impugned order in Appeal No.13/2023-MDU-GST-COMMR-APP, dated 30.10.2023 passed by the first