BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.22523 of 2023 N.V.K. Mohamed Sultan Rowther & Sons, Rep by its Partner, M.Rajamohamed, S/o.N.V.K.Mohamed Sulthan Rowther, 57, Nehruji Nagar, Dindigul - 624 001, Dindigul District. ... Petitioner Vs.

The Additional Commissioner of CGST and Central Excise, O/o.The Commissioner of CGST and Central Excise, Madurai, No.4, Lalbahadur Shastri Road, Bibikulam, Madurai. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records pertaining on the files of the respondent herein in F.No.GEXCOM/ADJN/GST/ADC/298/2023 dated 29.09.2023 quash the same.

For Petitioner : Mr.N.Prasad, For Mr.Y.Prakash.

For Respondent : Mr.N.Dilipkumar

ORDER

Heard both sides.

2.The writ petitioner is a partnership firm engaged in manufacture and supply of branded and scented areca / betel nuts. They are sold under the brand name of “Roja Pakku” in small pouches. The period in question is from July, 2017 to March, 2023. The petitioner classified their goods under Chapter 8 of the Customs Tari